Miscellaneous 2022

Sancho Panza to the Commissioner's Don Quixote

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2022


In the recent decision of La Mancha Africa SARL v FCT, the Federal Court held that the implied undertaking yielded to the Commissioner's statutory powers and functions. The decision can be seen as further extending the Commissioner's ability to use information obtained in a variety of circumstances, but how much of an extension will it actually turn out to be? This article explores what the decision means in practical terms, its potential scope, and the potential limits of its reach.

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Miscellaneous 2022

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