Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

Disclosure of protected information relating to Mr Gould for use in the defamation proceedings was not authorised merely as disclosure in the performance of a taxation officer's duties under s 355-50(1), nor as disclosure for the purpose of administering any taxation law under Item 1 of s 355-50(2). However, the defamation proceedings were civil proceedings related to a taxation law because Mr Gould's pleaded defamatory imputations included tax fraud and the proceedings were likely to require consideration of the Hua Wang Bank litigation and compliance with taxation laws by Mr Gould and entities he controlled or managed. The proposed disclosure was therefore permitted under Item 3 of s...

Jurisdiction
Australia
Judgment Date
27 September 2019
Procedural Posture
Application for Declaration Concerning Disclosure of Protected Taxpayer Information Under the Taxation Administration Act 1953 (cth) / Judgment on Application for Declaratory Relief
Outcome
Declaration made; disclosure permitted under s 355-50(2) Item 3 of Sch 1 to the Taxation Administration Act 1953 (Cth).
Legal Topics
['disclosure of Protected Information' 'taxation Officer Duties' 'civil Proceedings Related to a Taxation Law' 'schedule 1 to the Taxation Administration Act 1953 (cth), Ss 355 25 and 355 50' 'use of ATO Documents in Defamation Proceedings']
['taxation' 'taxation Administration' 'confidentiality of Taxpayer Information' 'defamation Procedure'] ['disclosure of Protected Information' 'taxation Officer Duties' 'civil Proceedings Related to a Taxation Law' 'schedule 1 to the Taxation Administration Act 1953 (cth), Ss 355 25 and 355 50' 'use of ATO Documents in Defamation Proceedings']

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Procedural Posture

Application for Declaration Concerning Disclosure of Protected Taxpayer Information Under the Taxation Administration Act 1953 (cth) / Judgment on Application for Declaratory Relief

Legal Issues

  1. 1 ["Whether disclosure of documents in the control of the Australian Taxation Office relating to Mr Gould's taxation affairs for use in defamation proceedings would be in the performance of a taxation officer's duties under s 355-50(1) of Sch 1 to the Taxation Administration Act 1953 (Cth)." 'Whether the proposed disclosure would be for the purpose of administering any taxation law within Item 1 of s 355-50(2) of Sch 1 to the Taxation Administration Act 1953 (Cth).' 'Whether the proposed disclosure would be for the purpose of civil proceedings related to a taxation law within Item 3 of s 355-50(2) of Sch 1 to the Taxation Administration Act 1953 (Cth).']

Ratio Decidendi

Disclosure of protected information relating to Mr Gould for use in the defamation proceedings was not authorised merely as disclosure in the performance of a taxation officer's duties under s 355-50(1), nor as disclosure for the purpose of administering any taxation law under Item 1 of s 355-50(2). However, the defamation proceedings were civil proceedings related to a taxation law because Mr Gould's pleaded defamatory imputations included tax fraud and the proceedings were likely to require consideration of the Hua Wang Bank litigation and compliance with taxation laws by Mr Gould and entities he controlled or managed. The proposed disclosure was therefore permitted under Item 3 of s...

Court Disposition

Declaration made; disclosure permitted under s 355-50(2) Item 3 of Sch 1 to the Taxation Administration Act 1953 (Cth).

Orders

  • ["To the extent that documents in the control of the Australian Taxation Office relating to the affairs of the Second Respondent contain protected information as defined in s 355-30(1) of Schedule 1 to the Taxation Administration Act 1953 (Cth), a disclosure of the documents by an entity who is a taxation officer to...