Hua Wang Bank Berhad v Commissioner of Taxation (No 6) [2013] FCA 992
IN THE FEDERAL COURT OF AUSTRALIA | |
| Applicant | |
AND: | Respondent |
DATE OF ORDER: | |
WHERE MADE: |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 652 of 2011 |
BETWEEN: | BYWATER INVESTMENTS LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 September 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 654 of 2011 |
BETWEEN: | CHEMICAL TRUSTEE LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 september 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 655 of 2011 |
BETWEEN: | SOUTHGATE INVESTMENT FUNDS LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 september 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 656 of 2011 |
BETWEEN: | DERRIN BROTHERS PROPERTIES LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 september 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | VID 672 of 2010 |
BETWEEN: | DEPUTY COMMISSIONER OF TAXATION Applicant |
AND: | HUA WANG BANK BERHAD Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 september 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | VID 887 of 2010 |
BETWEEN: | DEPUTY COMMISSIONER OF TAXATION Applicant |
AND: | CHEMICAL TRUSTEE LIMITED First Respondent DERRIN BROTHERS PROPERTIES LIMITED Second Respondent BYWATER INVESTMENTS LIMITED Third Respondent |
JUDGE: | PERRAM J |
DATE OF ORDER: | 30 september 2013 |
WHERE MADE: | SYDNEY |
THE COURT ORDERS THAT:
1. The application for a non-publication order under s 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) by Dr Joseph Ross with respect to annexure JD-1 of Ms Justeen Dormer’s affidavit sworn 30 September 2013 be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 653 of 2011 |
BETWEEN: | HUA WANG BANK BERHAD Applicant
|
AND: | COMMISSIONER OF TAXATION Respondent
|
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 652 of 2011 |
BETWEEN: | BYWATER INVESTMENTS LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent
|
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 654 of 2011 |
BETWEEN: | CHEMICAL TRUSTEE LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent
|
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 655 of 2011 |
BETWEEN: | SOUTHGATE INVESTMENT FUNDS LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent
|
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | NSD 656 of 2011 |
BETWEEN: | DERRIN BROTHERS PROPERTIES LIMITED Applicant |
AND: | COMMISSIONER OF TAXATION Respondent
|
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | VID 672 of 2010 |
BETWEEN: | DEPUTY COMMISSIONER OF TAXATION Applicant |
AND: | HUA WANG BANK BERHAD Respondent |
IN THE FEDERAL COURT OF AUSTRALIA | |
NEW SOUTH WALES DISTRICT REGISTRY | |
GENERAL DIVISION | VID 887 of 2010 |
BETWEEN: | DEPUTY COMMISSIONER OF TAXATION Applicant |
AND: | CHEMICAL TRUSTEE LIMITED First Respondent DERRIN BROTHERS PROPERTIES LIMITED Second Respondent BYWATER INVESTMENTS LIMITED Third Respondent |
JUDGE: | PERRAM J |
DATE: | 8 OCTOBER 2013 |
PLACE: | SYDNEY |
REASONS FOR JUDGMENT
1 Dr Joseph Ross applies for an order pursuant to section 37AG(1)(a) of the Federal Court of Australia Act 1976 (Cth) (‘the FCA Act’) that the contents of the annexure to Ms Dormer’s affidavit of 30 September 2013, known as ‘JD-1,’ not be published or otherwise made available.
2 As the argument was developed, the point was that the receipt by the Commissioner in these proceedings would give him a knowledge of the content of these documents which might then be able to be used by the Commissioner in subsequent proceedings under Pt IVC of the Taxation Administration Act 1953 (Cth) (which I interpolate are not presently on foot) between Dr Ross and the Commissioner.
3 Before the Commissioner could take that step, however, he would be required to obtain from this Court a release of the implied undertaking which will apply to annexure JD-1 in accordance with the principles in Hearne v Street (2008) 235 CLR 125 and therefore, the suggested risk does not substantially arise and I cannot, for that reason, say that the proposed confidentiality order is necessary to prevent prejudice to the proper administration of justice. More is this so when regard is had to the fact that the word, ‘necessary’ in section 37AG(1)(a) of the FCA Act sets a high standard. See: Hogan v Australian Crime Commission (2010) 240 CLR 651.
4 Apart from that basis the material in annexure JD-1 is no doubt financially sensitive and perhaps is capable of causing some degree of discomfort upon its release but Hogan establishes that that is also not a sufficient reason for making an order pursuant to 37AG(1)(a) of the FCA Act. In those circumstances, the application will be refused.
I certify that the preceding four (4) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Perram. |
Associate:
