Deputy Commissioner of Taxation v Hawkins (Inspection Application by Matrix Group and Anor) [2016] FCA 164

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Hawkins (Inspection Application by Matrix Group and Anor) [2016] FCA 164 File number: NSD 1703 of 2015

Judge: PAGONE J

Date of judgment: 1 March 2016

Catchwords: PRACTICE AND PROCEDURE – request to inspect documents on court file – leave required to inspect documents –factors relevant to grant of leave – principle of open justice – affidavits and exhibits read in open court – information of taxpayers protected from disclosure – whether granting leave to inspect documents would give impermissible forensic advantage – whether granting leave to inspect documents would deprive party of benefit of implied undertaking not to use documents obtained in litigation for another purpose

Legislation: Corporations Act 2001 (Cth) s 9 Federal Court of Australia Act 1976 (Cth) ss 17, 37AE Federal Court Rules 2011 (Cth) rr 2.32(2), 2.32(4), 20.03(1) Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) Sch 1 ss 355-25(1), 355-30(1), 355-50(1)

Cases cited: Australian Competition and Consumer Commission v ABB Transmission and Distributors Ltd (No 3) [2002] FCA 609 British American Tobacco Australia Services Ltd v Cowell [2003] 8 VR 571 Dallas Buyers Club, LLC v iiNet Limited (No 1) [2014] FCA 1232 Harman v Secretary of State for the Home Department [1983] 1 AC 280 Hearne v Street (2008) 235 CLR 125 Hewson v Gothard (2014) 222 FCR 59 Oldham v Capgemini Australia Pty Ltd [2015] FCA 1149 Patrick v Capital Finance Pty Ltd (No 4) [2003] FCA 436 R v Davis (1995) 57 FCR 512 Seven Network Ltd v News Ltd (No 9) (2008) 148 FCR 1 Van Stokkum v The Finance Brokers Supervisory Board [2002] WASC 192