Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Hartnell v Commissioner of Taxation (No 1) [2009] FCA 230
ANTHONY GEOFFREY HARTNELL and JAMES KENNETH MCDONALD v COMMISSIONER OF TAXATION
NSD 2527 of 2006 NSD 1088 of 2007 NSD 1089 of 2007
PERRAM J
13 MARCH 2009
SYDNEY IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 2527 of 2006 NSD 1088 of 2007 NSD 1089 of 2007
BETWEEN: ANTHONY GEOFFREY HARTNELL
First Applicant
JAMES KENNETH MCDONALD
Second Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: PERRAM J
DATE OF ORDER: 2 MARCH 2009
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. Upon the undertakings proffered by Fairfax Media Publications Pty Limited and Ms Vanda Carson, access be granted to all exhibits tendered to date. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 2527 of 2006 NSD 1088 of 2007 NSD 1089 of 2007
BETWEEN: ANTHONY GEOFFREY HARTNELL
First Applicant
JAMES KENNETH MCDONALD
Second Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: PERRAM J
DATE: 13 MARCH 2009
PLACE: SYDNEY
REASONS FOR JUDGMENT 1 The proceedings presently before the Court are taxation proceedings. They commenced before me on Wednesday 18 February 2009. On Thursday 26 February 2006, Ms Vanda Carson, a journalist with the Sydney Morning Herald newspaper, made an application for access to all of the exhibits thus far tendered. So far there have been seven exhibits tendered by the parties. Those exhibits are voluminous. It is anticipated that a large number of other documents will be tendered during the balance of the trial. 2 The subject matter of the proceedings is of considerable complexity. Included amongst the documents which have been tendered so far are tax returns of the applicants, tax returns of third parties to the litigation and a number of documents showing the tax file numbers of the applicants and others. 3 The Commissioner objects to access being granted unless the Court makes an order pursuant to s 50 of the Federal Court of Australia Act 1976 (Cth). Section 50 permits the Court to maintain the confidentiality of evidence and documents placed before it. Counsel for the Commissioner argues that the tax file numbers should be suppressed. The basis for this argument is s 8WB of the Taxation Administration Act 1953 (Cth). 4 That section provides: Unauthorised recording etc. of tax file number
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