Commissioner of Taxation v [Respondent] [2023] FCA 1176

Federal Court of Australia

Commissioner of Taxation v [Respondent] [2023] FCA 1176 File number: [Redacted]

Judgment of: KENNETT J

Date of judgment: 3 October 2023

Catchwords: PRACTICE AND PROCEDURE – Application for suppression orders under s 37AF of Federal Court of Australia Act 1976 (Cth) – where disclosure would result in reputational and consequent commercial damage to respondent – where evidence of respondent suffering anxiety and stress – whether order necessary to prevent prejudice to the proper administration of justice – whether order necessary to protect safety of any person

Legislation: Federal Court of Australia Act 1976 (Cth) ss 37AE, 37AF, 37AG, 37AI Taxation Administration Act 1953 (Cth) ss 290-50, 290-55 Federal Court Rules 2011 (Cth) r 2.32

Cases cited: A v Commissioner of Taxation [2016] FCA 1307 AB v CD [2019] HCA 6; 93 ALJR 321 Applicant X v Australian Prudential Regulation Authority [2005] FCA 1288 Applicant Y v Australian Prudential Regulation Authority [2005] FCAFC 222 Hogan v Australian Crime Commission [2010] HCA 21; 240 CLR 651 Huikeshoven v Secretary, Department of Education, Skills and Employment [2021] FCA 1359 Kaplan v State of Victoria [2022] FCA 590 Lee v Deputy Commissioner of Taxation [2023] FCAFC 22; 296 FCR 272 Ogawa v President of the Australian Human Rights Commission [2022] FCAFC 160; 294 FCR 221 Porter v Australian Broadcasting Corporation [2021] FCA 863 R v AB [2018] NSWCCA 113; 97 NSWLR 1015 Rinehart v Rinehart [2014] FCA 1241; 320 ALR 195 X v Australian Prudential Regulation Authority [2007] HCA 4; 226 CLR 630