Swiss Aluminium Australia Ltd v Commissioner of Taxation [1987] HCA 43

Swiss Aluminium Australia Ltd v Commissioner of Taxation [1987] HCA 43

The Full Court's answer to the special case established only that D79 was to be classified as an exempt document under s. 38 of the Freedom of Information Act 1982 Cth. It did not decide whether the whole document contained only exempt matter or finally determine the appellant's right of access. Because the Tribunal still had to determine whether any non-exempt matter could be disclosed, the Full Court's decision was not a judgment, decree or order finally determining rights for the purposes of s. 73 of the Constitution or s. 33 of the Federal Court of Australia Act 1976 Cth; the appeal was therefore incompetent.

Jurisdiction
Australia
Procedural Posture
Appeal to the High Court Concerning the Competence of an Appeal From the Full Court of the Federal Court / Objection to Competence of Appeal
Outcome
Objection to competence upheld; appeal dismissed as incompetent with costs.
Legal Topics
['competence of Appeal' 'meaning of Judgment, Decree or Order' 'exempt Documents and Exempt Matter' 'special Case From Administrative Appeals Tribunal' 'access to Documents']
['administrative Law' 'freedom of Information' 'taxation' 'appellate Jurisdiction'] ['competence of Appeal' 'meaning of Judgment, Decree or Order' 'exempt Documents and Exempt Matter' 'special Case From Administrative Appeals Tribunal' 'access to Documents']

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Procedural Posture

Appeal to the High Court Concerning the Competence of an Appeal From the Full Court of the Federal Court / Objection to Competence of Appeal

Legal Issues

  1. 1 ["Whether the Full Court of the Federal Court's answer to a special case was a judgment, decree or order within s. 73 of the Constitution and s. 33(1) of the Federal Court of Australia Act 1976 Cth." "Whether the Full Court's decision finally determined the appellant's right of access to document D79." 'Whether establishing that D79 was an exempt document under s. 38 of the Freedom of Information Act 1982 Cth necessarily denied access to the whole document.']

Ratio Decidendi

The Full Court's answer to the special case established only that D79 was to be classified as an exempt document under s. 38 of the Freedom of Information Act 1982 Cth. It did not decide whether the whole document contained only exempt matter or finally determine the appellant's right of access. Because the Tribunal still had to determine whether any non-exempt matter could be disclosed, the Full Court's decision was not a judgment, decree or order finally determining rights for the purposes of s. 73 of the Constitution or s. 33 of the Federal Court of Australia Act 1976 Cth; the appeal was therefore incompetent.

Court Disposition

Objection to competence upheld; appeal dismissed as incompetent with costs.

Orders

  • ['Objection to competence of appeal upheld.' 'Appeal dismissed as incompetent.' "Appellant to pay the respondents' costs."]