Commonwealth of Australia v Kupang Resources Pty Ltd (ACN 098 773 785) [2022] NSWCA 77

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Commonwealth of Australia v Kupang Resources Pty Ltd (ACN 098 773 785) [2022] NSWCA 77 Hearing dates: 3 May 2022 Date of orders: 30 May 2022 Decision date: 30 May 2022 Before: Macfarlan JA at [1]; Gleeson JA and Basten AJA at [13] Decision: (1) Grant leave to appeal. (2) Appellant to file a notice of appeal in accordance with the draft notice of appeal in the White Book within 7 days. (3) Set aside order (1) made by Ball J on 7 December 2021 and in lieu order that the notice to produce issued by the plaintiff on 17 September 2021 be set aside. (4) The respondent to pay the appellant's costs in this Court. Catchwords: CIVIL PROCEDURE – Notices to produce – where notice to produce requires disclosure to a party of protected information under s 355-30 of the Taxation Administration Act 1953 (Cth) – whether party can obtain protected information by compulsion where exception in s 355-75 to disclosure to a court not engaged Legislation Cited: Constitution, s 109 Income Tax Assessment Act 1936 (Cth), s 16 Income Tax Assessment Act 1997 (Cth), s 960-100 Independent Commission Against Corruption Act 1988 (NSW), s 35 Industrial Research and Development Incentives Act 1976 (Cth), s 22 Judiciary Act 1903 (Cth), s 78B Public Service Act 1999 (Cth) Supreme Court Act 1970 (NSW), s 101(2)(e) Taxation Administration Act 1953 (Cth), s 3AA, Sch 1 Subdiv 355-B, 355-10, 355-25, 355-30, 355-50, 355-75 Supreme Court Rules 1970 (NSW), Pt 18, r 4 Uniform Civil Procedure Rules 2005 (NSW), rr 5.2, 5.5, 17.5, 21.10, Pt 21 Div 1 Cases Cited: Australian Securities and Investments Commission v Edensor Nominees Pty Ltd (2001) 204 CLR 559; [2001] HCA 1 Canadian Pacific Tobacco Co Ltd v Stapleton (1952) 86 CLR 1; [1952] HCA 32 Carr v Western Australia (2007) 232 CLR 138; [2007] HCA 47 Chameleon Mining NL v Murchison Metals Ltd [2010] FCA 1129 Commissioner of Taxation v Nestle Australia Ltd (1986) 12 FCR 257; 17 ATR 1130 Donnelly v Davison (2000) 105 FCR 1; [2000] FCA 1396 Federal Commissioner of Taxation v Tamarama Fresh Juices Australia Pty Ltd (2017) 252 FCR 471; [2017] FCAFC 154 Foley v Tectran Corporation Pty Ltd [1984] 3 NSWLR 156 Grimaldi v Chameleon Mining NL (No 2) (2012) 200 FCR 296; [2012] FCAFC 6 Javorsky v Federal Commissioner of Taxation [2005] NSWSC 167; (2005) 216 ALR 619 Re Confitt Constructions Pty Ltd (in liq) [1999] 2 Qd R 490 R v A2 (2019) 269 CLR 507; [2019] HCA 35 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Texts Cited: Explanatory Memorandum to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 Category: Principal judgment Parties: Commonwealth of Australia (Appellant) Kupang Resources Pty Ltd (ACN 098 773 785) (Respondent) Representation: Counsel: L T Livingston SC / S Chordia / E B S Ball (Appellant) C H Withers SC / S H Hartford-Davis (Respondent) Solicitors: Australian Government Solicitor (Appellant) Banton Group (Respondent) File Number(s): 2021/364497 Decision under appeal Court or tribunal: Supreme Court of New South Wales Jurisdiction: Equity Division Citation: [2021] NSWSC 1580 Date of Decision: 7 December 2021 Before: Ball J File Number(s): 2020/106859