Cash World Gold Buyers Pty Ltd (Taxation)

In the matter of Cash World Gold Buyers Pty Ltd (Taxation), the applicant, Cash World Gold Buyers Pty Ltd, sought orders from the Administrative Appeals Tribunal requiring the Commissioner of Taxation to lodge additional documents and a further statement containing better particulars. The dispute arose in the context of a tax review, with the applicant claiming that documents relevant to the review were in the Commissioner's possession, based on information obtained under the *Freedom of Information Act 1982*.

The Tribunal was required to determine whether to grant the applicant's request for a notice under section 37(2) of the *Administrative Appeals Tribunal Act 1975* (as modified by section 14ZZF of the *Taxation Administration Act 1953*) compelling the Commissioner to lodge supplementary documents, and whether to make an order under section 38(1) of the *Administrative Appeals Tribunal Act 1975* (as modified by section 14ZZG of the *Taxation Administration Act 1953*) requiring the Commissioner to provide further and better particulars.

The Senior Member, Ms G Lazanas, declined to grant the orders sought. The Tribunal noted that Cash World had not made submissions supporting the order for further particulars and found no basis for such an order. Furthermore, the Tribunal was not satisfied that it was appropriate to issue the notice for supplementary documents. The reasoning considered that Cash World had not indicated a lack of understanding of the Commissioner's position and was likely to possess more knowledge of its own financial arrangements and tax affairs than the Commissioner.