Deputy Commissioner of Taxation v Lee [2022] FCA 1307

Federal Court of Australia

Deputy Commissioner of Taxation v Lee [2022] FCA 1307 File number: NSD 697 of 2021

Judgment of: BROMWICH J

Date of judgment: 3 November 2022

Catchwords: PRACTICE AND PROCEDURE – interlocutory application by the respondents for suppression and related orders under s 37AF of the Federal Court of Australia 1976 (Cth) in relation to the entire court file – where a request for non-party access was made by a journalist under r 2.32 of the Federal Court Rules 2011 (Cth) in relation to affidavits relied upon to obtain freezing orders – where request is opposed by the respondents – whether a suppression order is necessary to prevent prejudice to the proper administration of justice – whether potential damage to reputation and thereby commercial interests is sufficient to justify a suppression order – whether the approval of the non-party access request is inconsistent with the confidentiality regime of the Tax Administration Act 1953 (Cth) – Held: interlocutory application dismissed and access request granted

Legislation: Federal Court of Australia Act 1976 (Cth) Pt VAA, Div 2; ss 17, 37AE, 37AF, 37AF(1), 37AG(1), 37AG(1)(a), 37AG(1)(b), 37AG(1)(c), 37AG(1)(d), 50. Income Tax Assessment Act 1997 (Cth) s 960-100 International Arbitration Act 1974 (Cth) Taxation Administration Act 1953 (Cth) Sch 1, Ch 5, Pt 5-1, Div 355, Subdiv 355-A, 355-B, 355-C, 355-D; ss 3AA(2), 14ZZE, 355-1, 355-10, 355-20, 355-15(c), 355-15(c)(ii), 355-50(1), 355-150, 355-155, 355-155(b), 355-160, 355-165, 355-170 Federal Court Rules 2011 (Cth) rr 2.32, 2.32(2), 2.32(3), 2.32(3)(a), 2.32(3)(b), 2.32(4) Explanatory Memorandum, Taxation Administration Act 1953 (Cth)