Commissioner of Taxation v Pham [2013] FCA 579

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pham [2013] FCA 579 Citation: Commissioner of Taxation v Pham [2013] FCA 579

Parties: COMMISSIONER OF TAXATION v VAN QUAN PHAM, MAI THANH PHAM and ADMINISTRATIVE APPEALS TRIBUNAL

File number: NSD 436 of 2013

Judge: KATZMANN J

Date of judgment: 13 June 2013

Catchwords: ADMINISTRATIVE LAW – Administrative Appeals Tribunal – judicial review –Administrative Appeals Tribunal granted non-publication order – application by Commissioner to quash order – whether discretion to grant order should be exercised when pending criminal proceedings related to the same subject matter – whether failed to take into account relevant considerations or took into account irrelevant considerations – whether Tribunal failed to take into account the applicants' rights to invoke the privilege against self-incrimination – whether Tribunal required to consider whether order would prevent or hinder the Commissioner and officers of the ATO from performing their statutory obligations and if so, whether Tribunal failed to do so – whether no evidence to justify findings that applicants intended to adduce evidence which would tend to incriminate them, that the right to remain silent and the privilege against self incrimination would be effectively removed and that the defence in the criminal proceedings would be compromised – whether Tribunal exceeded its jurisdiction by making non-disclosure order – consideration of prejudice to applicant – jurisdictional error – no evidence – findings of fact not supported by the evidence.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 35, 35(2)(b) Evidence Act 1995 (Cth) s 128 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Pt IVC, Sch 1 Div 355