Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Buckeridge v Commissioner of Taxation [2013] FCA 897 Citation: Buckeridge v Commissioner of Taxation [2013] FCA 897
Parties: LEONARD WALTER BUCKERIDGE v COMMISSIONER OF TAXATION
File number: WAD 162 of 2013
Judge: MCKERRACHER J
Date of judgment: 4 September 2013
Catchwords: PRACTICE AND PROCEDURE – interlocutory application by applicant taxpayer for suppression or non-publication orders under s 37AH(1)(a) of the Federal Court of Australia Act 1976 (Cth) – where respondent Commissioner of Taxation filed supplementary bundle of documents under r 33.04 of the Federal Court Rules 2011 (Cth) containing commercially sensitive information – where proceeding is an appeal from a private ruling by the Commissioner in relation to a proposed future corporate restructure – where information provided to the Commissioner is 'protected information' under the Taxation Administration Act 1953 (Cth) and not in the public domain – where application for suppression or non-publication orders is not opposed by the Commissioner
Legislation: Federal Court of Australia Act 1976 (Cth) ss 37AF, 37AG(2), 37AJ(1)
Cases cited: Australian Broadcasting Commission v Parish (1980) 43 FLR 129 Australian Competition and Consumer Commission v Air New Zealand Ltd (No 3) [2012] FCA 1430 Australian Competition and Consumer Commission v Cement Australia Pty Ltd (No 2) [2010] FCA 1082
Date of hearing: Determined on the papers
Date of last submissions: 22 August 2013
Place: Perth
Division: GENERAL DIVISION
Category: Catchwords
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