Commissioner of Taxation v Coombes [1999] FCA 842

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Coombes [1999] FCA 842 LEGAL PROFESSIONAL PRIVILEGE – Solicitor and client ‑ Notice to solicitors to produce to Commissioner of Taxation information relating to employee share acquisition arrangements marketed by solicitors, including names and addresses of clients who had entered into such arrangements ‑ Solicitors supplied memorandum which had been sent to clients and potential clients ‑ Refusal to supply names and addresses of clients who had entered into arrangements, on the ground that this would amount to the disclosure of confidential communications between the solicitors and those clients ‑ Whether names and addresses of clients can be covered by legal professional privilege ‑ Whether details of clients who had entered into arrangements in the nature of a fact observed by solicitors ‑ Whether disclosure of identity of clients would reveal confidential communications ‑ Whether privilege waived by disclosure of substance of confidential communications. Income Tax Assessment Act 1936, s 264(1)(a)

Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 cited Parkhurst v Lowten (1818) 2 Swans 194; 36 ER 589 considered Levy v Pope (1829) M & M 410; 173 ER 1206 considered Gillard v Bates (1840) 6 M & W 547; 151 ER 529 considered Forshaw v Lewis (1855) 10 Exch 712; 156 ER 626 considered Brown v Foster (1857) 1 H & N 736; 156 ER 1397 considered Ex parte Campbell; Re Cathcart (1870) 5 Ch App 703 considered Bursill v Tanner (1885) 16 QBD 1 considered Pascall v Leonard [1954] VLR 591 considered The Queen v Bell; Ex parte Lees (1980) 146 CLR 141 considered Southern Cross Commodities Pty Ltd (In Liquidation) v Crinis [1984] VR 697 considered Tickell v Trifleska (1990) 24 NSWLR 548 considered National Crime Authority v S (1991) 29 FCR 203 considered National Labour Relations Board v Harvey (1965) 349 F 2d 900 considered Behrens v Hironimus (1948) 170 F 2d 627 cited Ralls v United States (1995) 52 F 3d 223 considered United States v Blackman (1995) 72 F 3d 1418 considered Grant v Downs (1976) 135 CLR 674 applied Great Atlantic Insurance Co v Home Insurance Co [1981] 2 All ER 485 cited Causton v Mann Egerton (Johnsons) Ltd [1974] 1 All ER 453 cited Newcrest Mining (WA) Ltd v The Commonwealth (1993) 40 FCR 507 cited Goldberg v Ng (1995) 185 CLR 83 cited Attorney‑General (NT) v Maurice (1986) 161 CLR 475 cited