Consolidated Press Holdings Ltd & Anor v Commissioner of Taxation & Anor [1995] FCA 119

CATCHWORDS INCOME TAX - secrecy obligations of officers - prohibition against divulging information - use of expert outside Australian Taxation Office Income Tax Assessment Act 1936, s 16(2) Australian Institute of Marine and Power Engineers v Secretary, Department of Transport (1986) 13 FCR 124 Commissioner of Taxation v Nestle Australia Ltd (1986) 12 FCR 257 Dunkel v Commissioner of Taxation (1990) 27 FCR 524 Johns v Australian Securities Commission (1993) 178 CLR 458 Mobil Oil Australia Pty ltd v Commissioner of Taxation (1936) 113 CLR 475 R v Murphy (1992) ATR 422 R v Yates (1991) 102 ALR 673 Saunders v Federal Commissioner of Taxation (1988) 88 ATC 4349 CONSOLIDATED PRESS HOLDINGS LIMITED and ANOR v COMMISSIONER OF TAXATION and ANOR No. NG 122 of 1995 Coram: Whitlam J Place: Sydney Date: 15 March 1995 IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY) NG 122 of 1995 ) GENERAL DIVISION ) CONSOLIDATED PRESS HOLDINGS LIMITED First Applicant CPH PROPERTY LIMITED Second Applicant MURRAY LEISURE GROUP LIMITED Third Applicant COMMISSIONER OF TAXATION First Respondent AUSTRALIAN GOVERNMENT SOLICITOR Second Respondent Coram: Whitlam J Place: Sydney Date: 15 March 1995 MINUTES OF ORDER Upon the applicants by their counsel giving the usual undertaking as to damages, THE COURT ORDERS THAT: 1. The respondents and each of them be restrained until further order from: (a) divulging and communicating to partners and employees of Ferrier Hodgson information respecting the affairs of the applicants;

(b) causing and permitting officers of the respondents and each of them from divulging and communicating to partners and employees of Ferrier Hodgson information respecting the affairs of the applicants. 2. The first respondent be restrained until further order from divulging and communicating to the second respondent information respecting the affairs of the applicants for the purpose of divulging and communicating such information or parts thereof to partners and employees of Ferrier Hodgson. 3. The first respondent retake possession from the partners and employees of Ferrier Hodgson of all documents and papers containing information respecting the affairs of the applicants and all copies that have been made in respect thereof. AND THE COURT ORDERS THAT: 4. The respondents pay the applicants' costs of the claim for interlocutory relief in the amended application filed on 6 March 1995. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.