The Harman undertaking and tax litigation
Source: Taxation In Australia Journal Article
Published Date: 1 Oct 2017
The Harman undertaking is an implied undertaking to the court, in litigation, that documents obtained as a result of the compulsory processes of the court will be used only for the purposes for which they were disclosed and will not be used for a collateral or ulterior purpose. It applies in tax litigation as in other litigation, but due regard is had to the fact that tax recovery proceedings and tax appeals, although often conducted in different forums, are nevertheless related proceedings. This article explains the scope and operation of the undertaking, and how it applies in tax litigation in particular. Examples of recent applications in tax cases are provided. Key considerations are discussed, including the special circumstances test, what constitutes an
ulterior purpose and the implications of breach. The authors emphasise that tax practitioners should be aware of the undertaking, as a breach may constitute a contempt of court.
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Details
- Published By: Johnson Russ, Rashelle Seiden CTA, Antipas Greg
- Published On:1 Oct 2017
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