ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (Suppression Orders) [2020] FCA 1791

Federal Court of Australia

ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (Suppression Orders) [2020] FCA 1791 Appeal from: ACN 154 520 199 Pty Ltd (In Liq) and Commissioner of Taxation (Taxation) [2019] AATA 5981

File number: NSD 53 of 2020

Judgment of: PERRAM J

Date of judgment: 15 December 2020

Catchwords: PRACTICE AND PROCEDURE – application for suppression order under s 37AF Federal Court of Australia Act 1976 (Cth) ('the Act') – whether suppression order necessary to prevent prejudice to proper administration of justice under s 37AG(1)(a) of the Act

Legislation: Federal Court of Australia Act 1976 (Cth) s 37AF and s 37AG

Division: General Division

Registry: New South Wales

National Practice Area: Taxation

Number of paragraphs: 6

Date of hearing: 28 September 2020

Solicitor for the Applicant: Mr S Spackman of Polczynski Robinson

Counsel for the Respondent: Mr A Berger

Solicitor for the Respondent: Australian Government Solicitor

ORDERS NSD 53 of 2020

BETWEEN: ACN 154 520 199 PTY LTD (IN LIQUIDATION) Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: PERRAM J DATE OF ORDER: 15 DECEMBER 2020

THE COURT ORDERS THAT:

1. Pursuant to s 37AF of the Federal Court of Australia Act 1976 (Cth) ('the Act'), the following documents in this proceeding are not to be disclosed to anyone except the parties to the proceedings and their legal representatives, the agency referred to in the confidential affidavit of 30 July 2020 and its lawyers, the Court and Court Staff: (a) The contents of items 1622, 1623 and 1624 of the Appeal Book. (b) Pages 85 to 88, 105, 146-148, 150-151, 159, 163, 177, 180, 181 of the transcript of the hearing on 27-29 May 2020. (c) Footnote 82 of the Applicant's Outline of Submissions filed on 29 April 2010 at 4.50 pm. (d) Footnote 82 of the Applicant's Outline of Submissions with hyperlinks filed on 4 June 2020 at 8.43 am. (e) The first sentence in paragraph one of the Applicant's submission dated 4 June 2020 headed Applicant's Submissions in Response to the Schedule of Evidence served by the Respondent on 29 May 2020, filed on 4 June 2020 at 4.10 pm. (f) The following parts of the 21 page table referring to 'Evidence cited by the Tribunal' which the Respondent emailed to the Court on 29 May 2020: (i) Page 5: the row relating to paragraph 157 of the Tribunal's reasons. (ii) Page 7: the row said to be relating to paragraph 162 of the Tribunal's reasons. (iii) Page 8: paragraphs 2 and 3 of the row relating to paragraph 167 of the Tribunal's reasons. (iv) Page 9: the row relating to paragraph 171 of the Tribunal's reasons. (g) The part of item 1627 in the Appeal Book which comprises order 7 of the Tribunal's orders of 2 August 2018. (h) The part of the Index to the Appeal Book which refers to items 1622, 1623, 1624 and 1627. (i) The confidential affidavits filed in support of the Interlocutory Application made on 30 July 2020, 11 September 2020 and 24 September 2020. (j) The letter dated 25 June 2020 from the AGS addressed to the Associate of the Honourable Justice Perram. (k) The email dated 15 July 2020 from Polczynski Robinson to the Associate of the Honourable Justice Perram and its three attachments. (l) The email dated 28 August 2020 from Mr Spackman to the Associate of the Honourable Justice Perram and the attached affidavit of Mr Spackman of 28 August 2020. 2. Order 1 does not operate so as to prevent a party or its legal representatives or the agency referred to in the confidential affidavit of 30 July 2020 and its lawyers, from disclosing documents that were already in that party's possession before the commencement of these proceedings, where such disclosure is otherwise permitted by law. 3. Pursuant to s 37AJ of the Act and subject to further order of the Court order 1 is to remain in force until 1 January 2035. 4. The correspondence referred to in order 1(f), (j), (k) and (l) be uploaded into the Court file, if it has not already been. 5. The correspondence referred to in order 1(f), (j), (k) and (l) be permanently deleted from the Court's systems except to the extent that it is in the Court file. 6. No access is to be had to the Court file by any person without the approval of Perram J. 7. The hard copy versions of the three confidential affidavits delivered to my chambers be destroyed. 8. These reasons not be published other than to the parties, and to be kept confidential to the parties, until 9.30 am on 18 December 2020. 9. Prior to 9.30 am on 18 December 2020 the parties are to inform my Chambers on their views as to whether the reasons should not be published in this form. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.