Deputy Commissioner of Taxation v Joseph Frangieh (No 2) [2016] NSWSC 310

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Joseph Frangieh (No 2) [2016] NSWSC 310 Hearing dates: 17 March 2016 Date of orders: 17 March 2016 Decision date: 17 March 2016 Jurisdiction: Common Law Before: Harrison AsJ Decision: --- Catchwords: PROCEDURE – civil – interlocutory issue – documents produced by Deputy Commissioner of Taxation – whether protected information pursuant to Div 355 of Sch 1 to the Taxation Administration Act 1953 (Cth) – disclosures of protected information – proceedings related to taxation laws – disclosures made in performing duties as a taxation officer – disclosures fall within exception in s 355-50(2) item 3 Legislation Cited: Administrative Decisions (Judicial Review) Act 1977 (Cth) Freedom of Information Act 1982 (Cth) Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: 12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741 Commissioner of Taxation v Nestle Australia Ltd (1986) 12 FCR 257; 69 ALR 4760 Re Young and Federal Commissioner of Taxation [2008] AATA 155; 100 ALD 372 Texts Cited: Explanatory Memorandum for the Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 (Cth) Category: Procedural and other rulings Parties: Joe Frangieh also known as Joseph Frangieh (Cross Claimant) Deputy Commissioner of Taxation (Cross Defendant) Representation: Counsel: I Young (Cross Claimant) R Weber SC with SAC Patterson (Cross Defendant)