CUB Australia Holding Pty Ltd v CofT- Notice to provide ‘subject’/’title’ & other information valid – to assess taxpayer’s LPP claim
The Full Federal Court has unanimously upheld a decision that a notice to produce documents was valid. In May 2018, the ATO issued a notice pursuant to s 353-10 of the TAA53 requiring CUB to produce certain documents. CUB refused to produce some of the documents claiming legal professional privilege (LPP). In March 2020, the ATO issued a further s 353-10 notice requiring…