Donoghue v Commissioner of Taxation [2013] FCA 84

FEDERAL COURT OF AUSTRALIA

Donoghue v Commissioner of Taxation [2013] FCA 84 Citation: Donoghue v Commissioner of Taxation [2013] FCA 84

Parties: GARRY JOHN DONOGHUE v COMMISSIONER OF TAXATION

File number: QUD 353 of 2012

Judge: REEVES J

Date of judgment: 14 February 2013

Catchwords: PRACTICE AND PROCEDURE – injunctions – interlocutory injunction – principles applicable to the grant of an interlocutory injunction – where applicant claims documents in the possession of the Commissioner of Taxation are subject to a duty of confidentiality and/or legal professional privilege – whether sufficient prima facie case demonstrated in respect of confidentiality – whether confidentiality extinguished by ss 166 or 236 of the Income Tax Assessment Act 1936 (Cth) (the ITAA) – whether sufficient prima facie case demonstrated in respect of legal professional privilege – whether privilege lost when documents were provided to the Commissioner by a third person – whether s 263 of the ITAA required the Commissioner to give adequate opportunity for privilege to be claimed – balance of convenience – where applicant would suffer irreparable harm if injunction not granted – where the Commissioner would experience temporary interference with statutory functions

Legislation: Income Tax Assessment Act 1936 (Cth) ss 166, 263, 264 Judiciary Act 1903 (Cth) s 39B Patents Act 1990 (Cth) s 122 Taxation Administration Act 1953 (Cth) s 353-10 of Sch 1 Federal Court Rules 2011 Rule 30.28(3)

Cases cited: Australian Broadcasting Corporation v O'Neill (2006) 227 CLR 57; [2006] HCA 46 Australian Securities and Investments Commission v Lindberg (2009) 25 VR 398; [2009] VSCA 234 Beecham Group Ltd v Bristol Laboratories Pty Ltd (1968) 118 CLR 618 Commissioner of Australian Federal Police v Propend Finance (1997) 188 CLR 501 Commissioner of Taxation v Citibank Ltd (1989) 20 FCR 403 Denlay v Federal Commissioner of Taxation (2011) 193 FCR 412; [2011] FCAFC 63 Federal Commissioner of Taxation v Australian and New Zealand Banking Group Ltd (1979) 143 CLR 499 Lord Ashburton v Pape [1913] 2 Ch 469 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Samsung Electronics Co Ltd v Apple Inc (2011) 286 ALR 257; [2011] FCAFC 156 The Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission (2002) 213 CLR 543; [2002] HCA 49