Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

FEDERAL COURT OF AUSTRALIA

Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602 File number: NSD 180 of 2019

Judge: WHITE J

Date of judgment: 27 September 2019

Catchwords: TAXATION – taxation administration – disclosure of protected taxpayer information – whether information concerning the taxation affairs of the Second Respondent may be disclosed for the purpose of the defence of defamation proceedings commenced by him against the Commissioner of Taxation – whether disclosure would be in the performance of a taxation officer's duties – whether disclosure would be for the purpose of administering a taxation law – whether disclosure would be for the purpose of civil proceedings related to a taxation law – Taxation Administration Act 1953 (Cth), Sch 1, ss 355-25(1), 355-50(1) and (2). Held: disclosure permitted under s 355-50(2) Item 3.

Legislation: Taxation Administration Act 1953 (Cth) ss 3A, 4, 4A, 6D, 8, Div 355 Income Tax Assessment Act 1936 (Cth) ss 8, 16(2) Income Tax Assessment Act 1997 (Cth) ss 1-7, 960-100, 995-1 Tax Agent Services Act 2009 (Cth) Public Service Act 1999 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) s 13(2)

Cases cited: Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Bywater Investments Ltd v Commissioner of Taxation [2015] FCAFC 176; (2015) 236 FCR 520 Bywater Investments; Hua Wang Bank Berhad v Commissioner of Taxation [2016] HCA 45; (2016) 260 CLR 169 Consolidated Press Holding Ltd v Commissioner of Taxation (1995) 57 FCR 348 Federal Commissioner of Taxation v Tamarama Fresh Juices Australia Pty Ltd [2017] FCAFC 154; (2017) 252 FCR 471 Canadian Pacific Tobacco Company Ltd v Stapleton [1952] HCA 32; (1952) 86 CLR 1 Commissioner of Taxation v Nestle Australia Ltd [1986] FCA 479; (1986) 12 FCR 257 Australian Institute of Marine and Power Engineers v Secretary, Department of Transport (1986) 13 FCR 124 Simionato Holdings Pty Ltd v Commissioner of Taxation (1995) 60 FCR 375 Donnelly v Davison [2000] FCA 1396; (2000) 105 FCR 1 Precision Pools Pty Ltd v Commissioner of Taxation [1992] FCA 746; (1992) 37 FCR 554 Oswal v Commissioner of Taxation [2015] FCA 1439