Deputy Commissioner of Taxation v Rettke, R.N. [1995] FCA 460

CATCHWORDS CONFIDENTIAL INFORMATION - Income tax return of third party for 1978-1979 year - whether copy annexed to affidavit filed by respondent in Federal Court proceedings was a confidential document - respondent, an employee of Australian Tax Office and an officer within s.16(2) Income Tax Assessment Act 1936 (Cth) not authorised to disclose to any person. CONFIDENTIAL INFORMATION - Taxation return and information contained therein confidential information as between Deputy Commissioner of Taxation and taxpayer - personal and business affairs of giver of information obtained in the exercise of Commissioner's power to obtain such information for purpose of assessing tax -consideration of whether public interest in publication overrides interest in preserving confidentiality. TAXATION LAW - No opinion expressed as to whether contravention of any provision of Income Tax Assessment Act 1936 (Cth) or Taxation Administration Act 1953 (Cth). Income Tax Assessment Act 1936 (Cth) s.16(2), s.16(4)(g) Taxation Administration Act 1953 (Cth) s.8XB, s.17B Commonwealth of Australia v. John Fairfax & Sons Ltd. (1980) 147 CLR 39 at 50 - Appl. Norwich Pharmacal Co. v. Custom and Excise Commissioners [1974] AC 133 - Appl. Castrol Australia Pty. Ltd. v. Em Tech Association Pty. Ltd. (1980) 51 FLR 184 - Appl. Smith Kline & French Laboratories (Aust.) Limited v. Secretary Department of Community Services and Health (1990) 22 FCR 73 - Appl. Prince Albert v. Strange (1849) 1 Mac & G 24 at 45; 41 ER 1171 - Appl. Lord Ashburton v. Pape [1913] 2 Ch. 469 - Appl. Commissioner of Taxation v. Nestle Australia Ltd. (1986) 12 FCR 257 (FC) - Appl. Attorney General (United Kingdom) v. Heinemann Publishers Australia Pty. Ltd. (1988) 165 CLR 30 Allied Mills Industries Pty. Ltd. v. Trade Practices Commission (1981) 55 FLR 125 A. v. Hayden (1984) 156 CLR 532 Deputy Commissioner of Taxation v. Rodney Noel Rettke No. QG70 of 1995 Cooper J., Brisbane, 4 July 1995