Commissioner of Taxation v Rio Tinto Limited [2006] FCAFC 86

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Rio Tinto Limited [2006] FCAFC 86 EVIDENCE – legal professional privilege – waiver – implied waiver – issue waiver – where privilege-holder acts inconsistently with the privilege by putting the contents of otherwise privileged documents in issue – Commissioner of Taxation identified bases for satisfaction and exercises of discretion as matters evidenced in these documents – test of waiver of privilege

Federal Court of Australia Act 1976 (Cth), s 25 Income Tax Assessment Act 1997 (Cth), ss 6-5 Income Tax Assessment Act 1936 (Cth), ss 46A,160ARX, 160ASB, 227 Taxation Administration Act 1953 (Cth), ss 14ZZ, 14ZZO(b) Landlord and Tenant (Amendment) Act 1948, s 5A(1)(d)(v)(c) and s 5A(2)

Federal Court Rules, O 52 r 2AA, O52B r 5(a)(v)

Rio Tinto Ltd v Commissioner of Taxation (2004) 55 ATR 321 discussed Rio Tinto Ltd v Commissioner of Taxation [2005] FCA 1336 discussed Telstra Corporation Ltd v BT Australasia Pty Ltd (1998) 85 FCR 152 discussed Waterford v The Commonwealth (1987) 163 CLR 54 discussed Avon Downs Pty Limited v Federal Commissioner of Taxation (1949) 78 CLR 353 referred to Mann v Carnell (1999) 201 CLR 1 discussed Minister for Education v Lovegrove Turf Services Pty Ltd [2004] WASCA 305 referred to British American Tobacco Australia Services Ltd v Cowell (2002) 7 VR 524 referred to Décor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 referred to The Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission (2002) 213 CLR 543 referred to Seven Network Ltd v News Ltd (2005) 144 FCR 379 referred to House v The King (1936) 55 CLR 499 cited Esso Australia Resources Ltd v Commissioner of Taxation (1999) 201 CLR 49 referred to Attorney-General (NT) v Maurice (1986) 161 CLR 475 referred to Goldberg v Ng (1995) 185 CLR 83 referred to DSE (Holdings) Pty Ltd v Intertan Inc (2003) 127 FCR 499 considered Thomason v Campbelltown Municipal Council (1939) 39 SR (NSW) 347 discussed United States Surgical Corporation v Hospital Products International Pty Ltd (unreported, Supreme Court, New South Wales, 13 October 1981) considered Benecke v National Australia Bank (1993) 35 NSWLR 110 referred to Adelaide Steamship Co Ltd v Spalvins (1998) 81 FCR 360 considered