Federal Commissioner of Taxation v Australia and New Zealand Banking Group Limited

The Federal Commissioner of Taxation appealed to the High Court of Australia against a decision of Stephen J. concerning the validity of notices issued by the Commissioner to Australia and New Zealand Banking Group Limited (ANZ Bank). The dispute centred on whether ANZ Bank was obliged to produce documents held in safe deposit boxes pursuant to notices issued under the *Income Tax Assessment Act 1936* (Cth). The Commissioner sought to obtain documents relating to the income and tax assessments of various individuals.

The High Court was required to determine whether the notices issued by the Commissioner were valid. Specifically, the Court had to consider whether documents stored in safe deposit boxes were within the "custody or control" of the bank, and whether the depositor retained such custody or control. Further issues included the validity of the notices based on their form, and whether the delegation of power to issue such notices was sufficient.

The High Court allowed the Commissioner's appeal, setting aside the orders of Stephen J. The Court held that the notices requiring the production of documents from safe deposit boxes were not invalid. It reasoned that the bank, by virtue of its control over the safe deposit boxes, had sufficient custody or control over the documents contained within them for the purposes of the Commissioner's notice. The Court also found that the form of the notices and the delegation of power were valid. Consequently, the Court declared that the notices were valid and ordered ANZ Bank to pay the costs of the proceedings. The appeal by the depositors was dismissed.