The Commissioner of Taxation of the Commonwealth of Australia v Coombes(No 2) [1998] FCA 1708

FEDERAL COURT OF AUSTRALIA EVIDENCE – legal professional privilege – notice under s 264(1) Income Tax Assessment Act 1936 (Cth) – names of clients sought – whether confidential communications necessarily disclosed TAX – legal professional privilege – notice under s 264(1) Income Tax Assessment Act 1936 (Cth) – names of clients sought – whether confidential communications necessarily disclosed

Evidence Act 1995 (Cth) s 122 Income Tax Assessment Act 1936 (Cth) s 264(1)(a) Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 applied Ex parte Campbell. In re Cathcart (1870) 5 Ch App 703 not followed Bursill v Tanner (1885) 16 QBD 1 not followed Cook v Leonard [1954] VLR 591 discussed Cook v Cook (1986) 162 CLR 376 applied Southern Cross Commodities Pty Ltd (in liquidation) v Crinis [1984] VR 697 mentioned The Queen v Bell; Ex parte Lees (1980) 146 CLR 141 mentioned Police v Mills [1993] 2 NZLR 592 mentioned Elliott v United States 23 App DC 456 (1904) followed Chirac v Reinicker 11 Wheat 280 (1826), 6 L ed 474 followed Blumenfeld v Kaplan 8 NY 2d 214 (1960) followed Baird v Koerner 279 F 2d 623 (1960) followed National Labor Relations Board v Harvey 349 F 2d 900 (1965) followed United States v Jones 517 F 2d 666 (1975) followed Baker v Campbell (1983) 153 CLR 52 discussed Attorney-General (NT) v Maurice (1986) 161 CLR 475 mentioned

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v DAVID COOMBES (NO. 2)

NO. VG 448 of 1998 HEEREY J 23 DECEMBER 1998 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 448 of 1998

BETWEEN: THE COMMissioner OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

AND: DAVID COOMBES

Respondent

JUDGE: HEEREY J

DATE OF ORDER: 23 DECEMBER 1998