Hart, Steven Irvine & Ors v Brown, Roger & Anor [1998] FCA 365

Hart, Steven Irvine & Ors v Brown, Roger & Anor [1998] FCA 365

The stay was granted because there was a proper question to be heard about the construction of s 346, including whether the Australian Taxation Office needed a source of power and whether the superannuation standards officer had to consider the requesting officer's power, purpose and authority, and because the balance of convenience favoured preserving the applicants' confidentiality where the asserted disruption to the ATO audit was weak and unexplained.

Jurisdiction
Australia
Judgment Date
09 February 1998
Procedural Posture
Interlocutory Application in Judicial Review Proceedings / Application for a Stay of the Decision Dated 17 December 1997 Pending Final Hearing
Outcome
Stay granted; decision suspended until final determination.
Legal Topics
['stay of Administrative Decision' 'disclosure of Protected Information' 'secrecy Provisions' 'balance of Convenience' 'judicial Review']
['administrative Law' 'superannuation Law' 'taxation Law'] ['stay of Administrative Decision' 'disclosure of Protected Information' 'secrecy Provisions' 'balance of Convenience' 'judicial Review']

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Procedural Posture

Interlocutory Application in Judicial Review Proceedings / Application for a Stay of the Decision Dated 17 December 1997 Pending Final Hearing

Legal Issues

  1. 1 ['Whether the decision to disclose information and documents held by the Insurance and Superannuation Commissioner to the Australian Taxation Office should be stayed pending final determination.' "Whether s 346(6) of the Superannuation Industry (Supervision) Act 1993 (Cth) permits disclosure to the Australian Taxation Office merely upon request, or requires consideration of the requesting officer's power, purpose and authority."]

Ratio Decidendi

The stay was granted because there was a proper question to be heard about the construction of s 346, including whether the Australian Taxation Office needed a source of power and whether the superannuation standards officer had to consider the requesting officer's power, purpose and authority, and because the balance of convenience favoured preserving the applicants' confidentiality where the asserted disruption to the ATO audit was weak and unexplained.

Court Disposition

Stay granted; decision suspended until final determination.

Orders

  • ['The decision of the respondents dated 17 December 1997 be suspended until the final determination of the matters in issue in these proceedings.' "The second respondent pay the applicants' costs of and incidental to the motion including any reserve costs, to be taxed."]