A corporate taxpayer was ordered to provide its minute book and general ledgers covering three years within five days. The Minister later charged the taxpayer for contempt when it failed to produce the required information. The Federal Court dismissed the charges as:
a) the Minister had to prove, beyond a reasonable doubt, the taxpayer was in contempt
b) the Minister already had sufficient information to assess the taxpayer for any tax owing
c) the Minister’s argument the information had to be in a particular format had no impact on the taxpayer’s tax liability, and
d) the order did not require taxpayer to produce any new information.
