Consolidated Press Holding Ltd & Ors v Commissioner of Taxation & Anor [1995] FCA 251

CATCHWORDS TAXATION - construction and operation of s. 16 of the Income Tax Assessment Act (1936) - the "secrecy provisions" - duty of officers of the Australian Taxation Office to maintain secrecy regarding the affairs of taxpayers - meaning of "officers" and expansion of definition by s. 16(1A) - whether Commissioner contravened s. 16 by instructing Australian Government Solicitor and a chartered accountant external to the ATO to perform services for the ATO. TAXATION - ADMINISTRATIVE LAW - legitimate expectation - whether the applicants had a legitimate and reasonable expectation that the Commissioner would not divulge or communicate information concerning the affairs of a taxpayer to persons outside the ATO without first consulting the applicants - duty to observe procedural fairness.

CONSOLIDATED PRESS HOLDING LIMITED, CPH PROPERTY LIMITED, MURRAY LEISURE GROUP LIMITED, KERRY FRANCIS BULMORE PACKER v COMMISSIONER OF TAXATION, AUSTRALIAN GOVERNMENT SOLICITOR G 122 of 1995 LOCKHART J. 27 APRIL 1995 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA) ) NEW SOUTH WALES DISTRICT REGISTRY) No. G122 of 1995 ) GENERAL DIVISION )

BETWEEN: CONSOLIDATED PRESS HOLDING LIMITED First Applicant CPH PROPERTY LIMITED Second Applicant MURRAY LEISURE GROUP LIMITED Third Applicant KERRY FRANCIS BULMORE PACKER Fourth Applicant AND: COMMISSIONER OF TAXATION First Respondent AUSTRALIAN GOVERNMENT SOLICITOR Second Respondent

JUDGE MAKING ORDER: LOCKHART J. WHERE ORDER MADE: SYDNEY DATE ORDER MADE: 27 APRIL 1995