Commissioner of Taxation v. Swiss Aluminium Australia Ltd & Ors [1986] FCA 199

Commissioner of Taxation v. Swiss Aluminium Australia Ltd & Ors [1986] FCA 199

By majority, section 16(2) of the Income Tax Assessment Act 1936 is an enactment applying specifically to information of a kind contained in the document and prohibits persons referred to from disclosing information of that kind; therefore, document D79 is exempt pursuant to s.38 of the Freedom of Information Act 1982.

Parties
Applicant: Commissioner of Taxation; First Respondent: Swiss Aluminium Australia Limited; Second Respondent: Alcoa of Australia Limited; Third Respondent: Aluminium Company of America; Fourth Respondent: Victoria Aluminium Company; Fifth Respondent: Comalco Limited
Jurisdiction
Australia
Judgment Date
26 May 1986
Procedural Posture
Special Case (question of Law) Referred by Administrative Appeals Tribunal Under S.45 of the Administrative Appeals Tribunal Act 1975 / Determination of Stated Case/question of Law
Outcome
Majority—Question of law answered 'Yes', document is exempt; Costs ordered in favour of the Commissioner of Taxation.
Legal Topics
Exempt Documents Under Freedom of Information Act, Interpretation of Income Tax Assessment Act S.16, Statutory Interpretation—'specifically' Applying Enactments
Administrative Law Freedom of Information Taxation Law Exempt Documents Under Freedom of Information Act Interpretation of Income Tax Assessment Act S.16 Statutory Interpretation—'specifically' Applying Enactments

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Parties

Commissioner of Taxation

Applicant

Swiss Aluminium Australia Limited

First Respondent

Alcoa of Australia Limited

Second Respondent

Aluminium Company of America

Third Respondent

Victoria Aluminium Company

Fourth Respondent

Comalco Limited

Fifth Respondent

Procedural Posture

Special Case (question of Law) Referred by Administrative Appeals Tribunal Under S.45 of the Administrative Appeals Tribunal Act 1975 / Determination of Stated Case/question of Law

Legal Issues

  1. 1 Whether section 16 of the Income Tax Assessment Act 1936 is an enactment applying specifically to information of a kind contained in the relevant document and therefore renders the document exempt under s.38 of the Freedom of Information Act 1982.

Ratio Decidendi

By majority, section 16(2) of the Income Tax Assessment Act 1936 is an enactment applying specifically to information of a kind contained in the document and prohibits persons referred to from disclosing information of that kind; therefore, document D79 is exempt pursuant to s.38 of the Freedom of Information Act 1982.

Court Disposition

Majority—Question of law answered 'Yes', document is exempt; Costs ordered in favour of the Commissioner of Taxation.

Orders

  • The answer to the question of law referred is: Yes, document D79 is an exempt document under s.38 of the Freedom of Information Act 1982 on the ground that s.16 of the Income Tax Assessment Act 1936 applies specifically to information of a kind contained therein and prohibits disclosure.
  • Swiss Aluminium Australia Limited, Alcoa of Australia Limited, Aluminium Company of America, Victoria Aluminium Company and Comalco Limited to pay the Commissioner's costs of the reference.