Commissioner of Taxation v Devereaux Holdings Pty Limited [2007] FCA 821

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Devereaux Holdings Pty Limited [2007] FCA 821 LEGAL PROFESSIONAL PRIVILEGE – whether disclosure of documents pursuant to a request under the Freedom of Information Act 1982 referring to legal advices waived legal professional privilege in those advices – failure to claim privilege for the documents disclosed was inadvertent – whether disclosure voluntary – disclosure of documents was not inconsistent with maintaining confidentiality in the underlying advices – issue waiver has no application to compliance with a request under the Freedom of Information Act 1982 – finding of Administrative Appeals Tribunal that the legal advices were not created or used for improper purpose not disturbed ADMINISTRATIVE LAW – claim for legal professional privilege in relation to documents sought pursuant to Freedom of Information Act 1982 – appeal to Administrative Appeals Tribunal – whether erred in law Administrative Appeals Tribunal Act 1975 (Cth), s 29, s 44 Administrative Decisions (Judicial Review) Act 1977 (Cth), s 5, s 8 Freedom of Information Act 1982 (Cth), s 42 The Mining Holding Company and Commissioner of Taxation [2006] AATA 491 varied Ampolex Ltd v Perpetual Trustee Company (Canberra) Ltd (1996) 137 ALR 28; 70 ALJR 603 cited Ampolex Ltd v Perpetual Trustee Company (Canberra) Ltd (1996) 40 NSWLR 12 cited Attorney-General (NT) v Kearney and Northern Land Council (1985) 158 CLR 500 applied Benecke v National Australia Bank (1993) 35 NSWLR 110 cited Bennett v Chief Executive Officer, Australian Customs Service (2004) 140 FCR 101 followed Boensch v Pacoe [2007] FCA 532 cited Commissioner of Taxation v Rio Tinto Limited (2006) 151 FCR 341 cited Hooker Corporation Ltd v Darling Harbour Authority (1987) 9 NSWLR 538cited Lombe v Pollak [2004] FCA 264 discussed Mann v Carnell (1999) 201 CLR 1applied Rio Tinto Ltd v Commissioner of Taxation (2005) 224 ALR 299; (2005) 60 ATR 339distinguished Spedley Securities Ltd (In Liq) v Bank of New Zealand (1991) 26 NSWLR 711 cited Thomason v Campbelltown Municipal Council (1939) 39 SR (NSW) 347cited COMMISSIONER OF TAXATION v DEVEREAUX HOLDINGS PTY LIMITED AND THE ADMINISTRATIVE APPEALS TRIBUNAL; DEVEREAUX HOLDINGS PTY LIMITED v COMMISSIONER OF TAXATION NSD 1288 OF 2006