McEwan v Office of the Australian Information Commissioner [2023] FCAFC 137

Federal Court of Australia

McEwan v Office of the Australian Information Commissioner [2023] FCAFC 137 Appeal from: McEwan v Office of the Australian Information Commissioner (No 2) [2022] FCA 1488

File number: QUD 427 of 2022

Judgment of: CHARLESWORTH, SARAH C DERRINGTON AND MEAGHER JJ

Date of judgment: 18 August 2023

Catchwords: ADMINISTRATIVE LAW – Privacy – appeal from dismissal of application to review decision of Australian Information Commissioner (AIC) not to investigate complaint – where appellant alleged officers within the Australian Taxation Officer made disclosures of protected information during an investigation contrary to the Privacy Act 1988 (Cth) – whether disclosures authorised by Ch 5, Pt 5.1 Subdiv 355-B of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether officers performing duties "as a taxation officer" HIGH COURT AND FEDERAL COURT – equitable jurisdiction of Federal Court of Australia to set aside a perfected judgment other than in the exercise of appellate jurisdiction – where appellant seeks to allege documents said to be before the Australian Information Commissioner were tampered with – where no fraud alleged before the primary judge – application of principles in Clone Pty Ltd v Players Pty Ltd (in liq) (2018) 264 CLR 165 STATUTORY INTERPRETATION – Taxation Administration Act 1953 (Cth) (TAA) – where appellant alleged officers within the Australian Taxation Officer made disclosures of protected information during an investigation contrary to the Privacy Act 1988 (Cth) – whether disclosures authorised by s 355-50 of Sch 1 to the TAA – whether officers performing duties "as a taxation officer" – whether those duties restricted to "collection and recovery of income tax and other liabilities" – whether meaning of "entity" in s 355-50 restricted to another taxation officer TAXATION – power of taxation officer to disclose protected information under Ch5, Pt 5.1 Subdiv 355-B of Sch 1 to the Taxation Administration Act 1953 (Cth) – where disclosure alleged to amount to breach of Australian Privacy Principles – where disclosure made in the context of an investigation by the Australian Taxation Office to a third party – whether officers performing duties "as a taxation officer" – whether those duties restricted to "collection and recovery of income tax and other liabilities" – whether disclosure otherwise authorised by law