Commissioner of Taxation v. Swiss Aluminium Australia Ltd & Ors [1986] FCA 199

CATCHWORDS Freedom of Information - information contained in a document concerning the affairs of another taxpayer ~ claim for exemption under s.38 - whether s.16 of Income Tax Assessment Act 1936

applies "specifically" to information of a kind contained in the document.

Administrative Appeals Tribunal Act 1975, s.45. Crimes Act 1914, s.70.

Freedom of Information Act 1982, ss.3(1)(b), 4(1), ll(a), 15, 38. Income Tax Assessment Act 1936, s.16. Ombudsman Act 1976, s.35.

COMMISSIONER OF TAXATION V SWISS ALUMINIUM AUSTRALIA LIMITED & ORS.

Bowen C.J., Fox and Jackson JJ. 26 May 1986.

Sydney.

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION

)

) No. G293 of 1985 ) No. G307 of 1985 ) )

COMMISSIONER OF TAXATION

Applicant

SWISS ALUMINIUM AUSTRALIA LIMITED

First Respondent ALCOA OF AUSTRALIA LIMITED Second Respondent ALUMINIUM COMPANY OF AMERICA Third Respondent VICTORIA ALUMINIUM COMPANY Fourth Respondent

COMALCO LIMITED

Fifth Respondent MINUTES OF ORDER CORAM : Bowen C.J., Fox and Jackson JJ. PLACE Sydney DATE : 26 May 1986 THE COURT ORDERS THAT: 1. ' The answer to the following question of law arising in

the proceedings before

the Administrative Appeals

Tribunal which was referred under s.45 of the

Administrative Appeals Tribunal Act 1975 is as stated

below:

QUESTION:

Whether the document marked in the proceedings as D793 is an exempt document pursuant to the provisions of section 38 of the Freedom of Information Act 1982 on the ground that section 16 of the Income Tax Assessment Act 1936 is an enactment applying specifically to information of a kind contained in the document and prohibiting persons referred to in the enactment from disclosing information of that kind.

ANSWER: "Yes".

Swiss Aluminium Australia Limited, Alcoa of Australia Limited, Aluminium Company of America, Victoria Aluminium Company and Comaico Limited do pay to the Commissioner of Taxation his costs of the reference of