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

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

The disclosures of Mr Frangieh's tax return documents were for the purpose of defending civil proceedings related to taxation laws, because the cross claim concerned the conduct of taxation officers in an audit and the issuing of an amended assessment. The expression "in performing duties as a taxation officer" is to be interpreted widely and includes defending the cross claim. Accordingly the disclosures fell within s 355-50 of Sch 1 to the Taxation Administration Act 1953 (Cth), so s 355-25 did not apply.

Jurisdiction
Australia
Judgment Date
17 March 2016
Procedural Posture
Procedural and Other Ruling in Common Law Jurisdiction Concerning an Interlocutory Evidentiary Objection / During Hearing of Mr Frangieh's Cross Claim
Outcome
Objection overruled; the tax return documents were admitted into evidence.
Legal Topics
['protected Taxpayer Information' 'disclosure by Taxation Officers' 'taxation Administration Act 1953 (cth) Sch 1 Div 355' 'exception for Disclosures in Performing Duties' 'proceedings Related to Taxation Laws' 'admission of Tax Return Documents']
['civil Procedure' 'taxation' 'evidence'] ['protected Taxpayer Information' 'disclosure by Taxation Officers' 'taxation Administration Act 1953 (cth) Sch 1 Div 355' 'exception for Disclosures in Performing Duties' 'proceedings Related to Taxation Laws' 'admission of Tax Return Documents']

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Procedural Posture

Procedural and Other Ruling in Common Law Jurisdiction Concerning an Interlocutory Evidentiary Objection / During Hearing of Mr Frangieh's Cross Claim

Legal Issues

  1. 1 ["Whether documents prepared by the Australian Taxation Office in relation to Mr Frangieh's tax returns were protected information under Div 355 of Sch 1 to the Taxation Administration Act 1953 (Cth)." 'Whether disclosures of the tax return documents by taxation officers to legal advisers, opposing counsel and the Court were prohibited by s 355-25 of Sch 1 to the Taxation Administration Act 1953 (Cth).' 'Whether the disclosures were made in performing duties as a taxation officer and for the purpose of civil proceedings related to a taxation law within s 355-50(2) item 3.']

Ratio Decidendi

The disclosures of Mr Frangieh's tax return documents were for the purpose of defending civil proceedings related to taxation laws, because the cross claim concerned the conduct of taxation officers in an audit and the issuing of an amended assessment. The expression "in performing duties as a taxation officer" is to be interpreted widely and includes defending the cross claim. Accordingly the disclosures fell within s 355-50 of Sch 1 to the Taxation Administration Act 1953 (Cth), so s 355-25 did not apply.

Court Disposition

Objection overruled; the tax return documents were admitted into evidence.

Orders

  • ["Documents prepared by the Taxation Office in relation to Mr Frangieh's tax returns for the financial years 2008 to 2012 were admitted into evidence over objection and marked Exhibits 10 to 13."]