Australia and New Zealand Banking Group Ltd v Konza

JurisdictionAustralia Federal only
Neutral Citation2012-0309 FCA B
Date2012
Year2012
CourtFederal Court
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6 cases
1 books & journal articles
  • Information-gathering by SARS under the TAA : trumping the taxpayer's right to tax finality
    • South Africa
    • Sabinet Business Tax and Company Law Quarterly No. 7-1, March 2016
    • 1 March 2016
    ...such an approach has also been rejected in international case law, e g in the Australia and New Zealand Banking Group Limited v Konza ([2012] FCA 196) case where it was held: “It is … for the recipient to decide for himself, diff‌icult though the task may be, which of the documents answer t......

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