HVGY and Commissioner of Taxation

The Administrative Appeals Tribunal (AAT) considered an interlocutory application by HVGY seeking orders under section 37(2) of the *Administrative Appeals Tribunal Act 1975* (Cth) for the production of documents from the Commissioner of Taxation. HVGY contended that these documents would establish exceptional circumstances relevant to its review.

The primary legal issue before the Tribunal was whether it was appropriate, at this interlocutory stage, to make orders compelling the Commissioner to produce the requested documents. The Tribunal had to assess the asserted relevance of these documents to the ongoing review proceedings.

Deputy President McCabe P reasoned that while the applicant might later demonstrate the relevance of the documents as the case progressed, particularly after filing its statement of facts, issues and contentions and other evidence, such relevance was not sufficiently clear at the present stage. Consequently, the Tribunal was not satisfied that it would be appropriate to exercise its power under section 37(2) of the *Administrative Appeals Tribunal Act 1975* (Cth). The application for orders under section 37(2) of the AAT Act was therefore refused.