Consolidated Press Holdings Ltd & Anor v Commissioner of Taxation & Anor [1995] FCA 119

Consolidated Press Holdings Ltd & Anor v Commissioner of Taxation & Anor [1995] FCA 119

There is a serious question to be tried whether the Commissioner’s provision of confidential taxpayer information to an outside chartered accountant expert retained via the AGS constitutes a contravention of the secrecy obligations under s 16 of the Income Tax Assessment Act 1936. The applicants have established the information is confidential and the balance of convenience favours interim relief. Interlocutory restraint is warranted pending final determination.

Parties
First Applicant: Consolidated Press Holdings Limited; Second Applicant: CPH Property Limited; Third Applicant: Murray Leisure Group Limited; First Respondent: Commissioner of Taxation; Second Respondent: Australian Government Solicitor
Jurisdiction
Australia
Judgment Date
15 March 1995
Procedural Posture
Application for Interlocutory Relief / Interlocutory (hearing and Orders Pending Final Determination)
Outcome
Interlocutory relief granted; respondents restrained until further order from divulging applicant information as specified in the orders.
Legal Topics
Secrecy Obligations of Taxation Officers, Prohibition Against Divulging Information, Use of Outside Expert by Commissioner, Statutory Interpretation of Income Tax Assessment Act S 16
Taxation Law Administrative Law Secrecy Obligations of Taxation Officers Prohibition Against Divulging Information Use of Outside Expert by Commissioner Statutory Interpretation of Income Tax Assessment Act S 16

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Parties

Consolidated Press Holdings Limited

First Applicant

CPH Property Limited

Second Applicant

Murray Leisure Group Limited

Third Applicant

Commissioner of Taxation

First Respondent

Australian Government Solicitor

Second Respondent

Procedural Posture

Application for Interlocutory Relief / Interlocutory (hearing and Orders Pending Final Determination)

Legal Issues

  1. 1 Whether the Commissioner of Taxation may divulge or communicate taxpayer information to an outside expert without breaching s 16 of the Income Tax Assessment Act 1936;
  2. 2 Whether engaging a chartered accountant in private practice as an expert falls within the statutory exception for performance of duty under s 16(2);
  3. 3 Whether procedural fairness or legitimate/ reasonable expectation entitles taxpayers to prior notice before such divulgence;

Ratio Decidendi

There is a serious question to be tried whether the Commissioner’s provision of confidential taxpayer information to an outside chartered accountant expert retained via the AGS constitutes a contravention of the secrecy obligations under s 16 of the Income Tax Assessment Act 1936. The applicants have established the information is confidential and the balance of convenience favours interim relief. Interlocutory restraint is warranted pending final determination.

Court Disposition

Interlocutory relief granted; respondents restrained until further order from divulging applicant information as specified in the orders.

Orders

  • Respondents restrained from divulging and communicating to partners and employees of Ferrier Hodgson information respecting the affairs of the applicants.
  • Respondents restrained from causing or permitting their officers to divulge and communicate such information to partners or employees of Ferrier Hodgson.