McEwan v Office of the Australian Information Commissioner (No 2) [2022] FCA 1488

Federal Court of Australia

McEwan v Office of the Australian Information Commissioner (No 2) [2022] FCA 1488 File number: QUD 199 of 2022

Judgment of: LOGAN J

Date of judgment: 8 November 2022

Catchwords: ADMINISTRATIVE LAW – judicial review – review of decision of the Australian Information Commissioner – where the Australian Information Commissioner determined not to investigate complaint further – where applicant alleged that officers within the Australian Taxation Office made disclosures of information protected under the Privacy Act 1988 (Cth) during an investigation – where decision of Australian Information Commissioner not to investigate was based on construction of s 355-50 of schedule 1 to the Taxation Administration Act 1953 (Cth) – whether s 355-50 permitted disclosure of protected information by a taxation officer in the course of an investigation of federal offences stemming from a taxation audit – where disclosure complained of permitted under the Privacy Act 1988 (Cth) – where no jurisdictional error in decision of Australian Information Commissioner – application dismissed TAXATION – power of taxation officer to disclose protected information under Ch5, Pt 5.1 Subdiv 355-B of sch 1 to the Taxation Administration Act 1953 (Cth) – where disclosure alleged to amount to breach of Australian Privacy Principles – where disclosure made in the context of an investigation by the Australian Taxation Office to a third party – whether disclosure otherwise authorised by law – where delegate of the Australian Information Commissioner determined to terminate applicant's complaint under s 41(1) of the Privacy Act 1988 (Cth) on the basis that there was no interference with privacy and delegate was otherwise satisfied that an investigation was not warranted – where disclosure of protected information permitted under Subdiv 355-B of sch 1 to the Taxation Administration Act 1953 (Cth) in furtherance of an investigation – application dismissed