Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Israel Discount Bank Limited [2020] FCAFC 71 Appeal from: Binqld Finances Pty Ltd (In Liq) v Israel Discount Bank Limited; In the Matter of Binqld Finances Pty Ltd (In Liq) [2019] FCA 1186
File number(s): NSD 1324 of 2019
Judge(s): PERRAM, GLEESON AND LEE JJ
Date of judgment: 23 April 2020
Catchwords: TAXATION – application for leave to appeal – where primary judge made interlocutory orders requiring Commissioner of Taxation, a non-party, to provide to the plaintiffs and the Court a redacted copy of a settlement deed – where Commissioner contended that the entirety of the settlement deed was "protected information" as defined in s 355-30 of Sch 1 to the Taxation Administration Act 1953 (Cth) – where Commissioner contended that s 355-205 precluded the Court from ordering production or disclosure of the settlement deed, even in partially redacted form – where orders requiring production stayed pending determination of the application for leave to appeal PRACTICE AND PROCEDURE – application for leave to appeal interlocutory orders of primary judge – whether the grant of leave would be consistent with overarching purpose and prejudice would be occasioned if leave refused – orders made adjectival to a hearing which has completed – consideration of relevant principles – application dismissed
Legislation: Federal Court Rules 2011 (Cth) Pts 21, 24, Divs 20.2, 20.3 Taxation Administration Act 1953 (Cth) Sch 1, Div 355, ss 355-30, 355-75, 355-205
Cases cited: Australian Securities and Investments Commission v Australia and New Zealand Banking Group Limited [2019] FCA 1284 Binqld Finances Pty Ltd (In Liq) v Israel Discount Bank Limited; In the Matter of Binqld Finances Pty Ltd (In Liq) [2019] FCA 1186 Crown Resorts Ltd v Zantran Pty Ltd [2020] FCAFC 1; (2020) 374 ALR 739 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Hancock v Rinehart (Privilege) [2016] NSWSC 12 MZABP v Minister for Immigration and Border Protection [2016] FCAFC 110; (2016) 152 ALD 478 National Employers' Mutual General Association Ltd v Waind and Hill [1978] 1 NSWLR 372 Nationwide News Pty Limited v Rush [2018] FCAFC 70
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