Commissioner of Taxation v H [2010] FCA 480

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v H [2010] FCA 480 Citation: Commissioner of Taxation v H [2010] FCA 480

Parties: COMMISSIONER OF TAXATION v H

File number: NSD 211 of 2010

Judge: NICHOLAS J

Date of judgment: 18 May 2010

Catchwords: PRACTICE AND PROCEDURE – application by a non-party to an appeal from the Administrative Appeals Tribunal for orders pursuant to s 50 of the Federal Court of Australia Act 1976 (Cth) replacing the name of the respondent with a pseudonym and restricting the publication of evidence identifying the non-party – Tribunal made findings adverse to the non-party – non-party was not a party to the proceedings before the Tribunal and was not given an opportunity to be heard by the Tribunal – disclosure of the non-party's identity in light of the Tribunal's adverse findings likely to cause substantial damage to the non-party's professional reputation – in the circumstances, disclosure of the non-party's identity would be prejudicial to the administration of justice – orders made pursuant to s 50 of the Act – ancillary orders made pursuant to s 23 of the Act.

Legislation: Federal Court of Australia Act 1976 (Cth) ss 23, 50 Administrative Appeals Act 1975 (Cth) s 35(2) Income Tax Assessment Act 1936 (Cth) s 109Y

Cases cited: Drake v Minister for Immigration and Ethnic Affairs (1979) 24 ALR 577 cited Ainsworth v Criminal Justice Commission (1992) 175 CLR 564 cited Australian Broadcasting Commission v Parish (1980) 29 ALR 228 applied Hadid v Lenfest Communications Inc & Ors (1996) 70 FCR 403 cited