12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741

FEDERAL COURT OF AUSTRALIA

12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741 Citation: 12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741

Parties: 12 YEARS JUICE FOODS AUSTRALIA PTY LTD, ACN 110 000 265, 12 YEARS JUICE PTY LTD ACN 102 660 024, TAMARAMA FRESH JUICES AUSTRALIA PTY LTD ACN 003 994 072, 12 YEARS JUICE FRANCHISING SYSTEMS PTY LTD ACN 102 561 928 and REAL JUICE PTY LTD ACN 102 244 842 v COMMISSIONER OF TAXATION

File number: NSD 300 of 2015

Judge: EDMONDS J

Date of judgment: 24 July 2015

Catchwords: PRACTICE AND PROCEDURE – notice to produce – where taxpayer seeks production of documents relied upon by Commissioner of Taxation to issue notices of assessment – where Commissioner claims documents privileged – where common law test of dominant purpose applicable – whether documents subject to privilege TAXATION – Protected Information – Division 355 of Schedule 1 to the Taxation Administration Act 1953 (Cth) – notice to produce – where taxpayer seeks production of documents relied upon by Commissioner of Taxation to issue notices of assessment – whether documents contain protected information and therefore unlawful for taxation officer to disclose information pursuant to s 355-25 – whether production of documents by taxation officer containing protected information pursuant to a notice to produce within a lawful exception of s 355-50 – whether documents sought to be produced respond to the notice to produce

Legislation: Income Tax Assessment Act 1936 (Cth) ss 16(2), 99A, 168, 175 Taxation Administration Act 1953 (Cth) Div 355, Sch 1 Judiciary Act 1903 (Cth) s 39B Administrative Decisions (Judicial Review) Act 1977 (Cth) Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (Cth) Evidence Act 1995 (Cth) Sales Tax Assessment Act (No 1) 1930 (Cth) s 10