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Federal Court judgments

Federal Court judgments

By Dan Star QC

Courts Judgment Practice & Procedure 


Contempt of court – practice and procedure. The Harman obligation. In Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38 (20 March 2018) the Full Court considered the interaction between the statutory power conferred on the Commissioner of Taxation (Commissioner) under s353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) (TAA 1953), which includes a coercive power to require the production of documents, and the general law obligation commonly referred to as “the Harman obligation” (see Harman v Secretary of State for Home Department [1983] 1 AC 280).

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