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Commissioner of Taxation v Darling

[2014] FamCAFC 59

Commissioner of Taxation
vDarling and Anor

Court:
Family Court of Australia

Judges: Thackray J
Strickland J
Murphy J

Legislative References:
Auditor-General Act 1997 (Cth) - s 30(1)(b)(ii)
Family Law Act 1975 (Cth) - s 97(1); s 121
Financial Management and Accountability Act 1997 (Cth) - s 47
Income Tax Assessment Act 1936 (Cth) - s 166; s 167; s 263; s 264
Taxation Administration Act 1953 (Cth) - s 255-5(2)
Trade Practices Act 1974 (Cth) - s 155
Family Law Rules 2004 (Cth) - r 11.16(2); r 24.13

Case References:
Adam P Brown Male Fashions Pty Ltd v Philip Morris Inc - (1981) 148 CLR 170
Ambridge Investments v Baker [No 3] - [2010] VSC 545
Australian Securities and Investments Commission v Marshall Bell Hawkins - [2003] FCA 833
Australian Securities Commission v Ampolex Ltd - (1995) 38 NSWLR 504
Bailey v Australian Broadcasting Corporation -
Bourns v Raychem Corporation [No 3] -
British American Tobacco Australia Services Ltd v Cowell (No 2) - (2003) 8 VR 571; [2003] VSCA 43
Bruce F McLaren Holdings Pty Ltd v McLaren and McLaren - [2000] FamCA 675; (2000) 155 FLR 403; (2000) FLC 93-030
Commissioner of Taxation v Dalco - (1990) 168 CLR 614; 20 ATR 1370; 90 ATC 4088; [1990] HCA 3
Corporate Affairs Commission of NSW v Yuill - (1991) 172 CLR 319
Coulton v Holcome - (1986) 162 CLR 1; [1986] HCA 33
CSR Ltd v Della Maddalena - [2006] HCA 1; (2006) 224 ALR 1
Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission - [2002] HCA 49; (2002) 213 CLR 543
Denlay v Federal Commissioner of Taxation - (2011) 193 FCR 412; [2011] FCAFC 63; 2011 ATC 20-260; 83 ATR 625
Deputy Commissioner of Taxation v De Vonk - (1995) 61 FCR 564; 31 ATR 481; 95 ATC 4820; [1995] FCA 994
Deputy Commissioner of Taxation v Karas - [2012] VSC 143
Deputy Commissioner of Taxation v Law Institute of Victoria Ltd - (2010) 267 ALR 127; [2010] VSCA 7; 78 ATR 809
Farah Constructions Pty Ltd v Say-Dee Pty Ltd - (2007) 230 CLR 89; [2007] HCA 22
Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd - (1979) 143 CLR 499; 8 ATR 140; 77 ATC 4522
Fox v Percy - (2003) 214 CLR 118; [2003] HCA 22
Griffiths & Beerens Pty Ltd v Duggan (No 2) - [2008] VSC 230
Hamersley Iron Pty Ltd v Lovell - (1998) 19 WAR 316
Hearne v Street - (2008) 235 CLR 125
Hogan v Hinch - (2011) 243 CLR 506; [2011] HCA 4
House v The King - (1936) 55 CLR 499
Industrial Equity Ltd v Deputy Commissioner of Taxation and Crawley - (1990) 170 CLR 649; 21 ATR 934; 90 ATC 5008
In re the Will of FB Gilbert (dec) - (1946) 46 SR (NSW) 318
Johnson Tiles Pty Ltd v Esso Australia Pty Ltd - (2000) 104 FCR 564; [2000] FCA 1572
Liberty Funding Pty Ltd v Phoenix Capital Ltd - (2005) 218 ALR 283; [2005] FCAFC 3
Moage Ltd (in liq) v Jagelman - (2002) 43 ACSR 173; [2002] NSWSC 953
Northbuild Constructions Pty Ltd v Discovery Beach Project -
O'Brien v Komesaroff - (1982) 150 CLR 310
Petrodel v Prest -
Piccinin v Deputy Commissioner of Taxation - [2002] FCAFC 282
Potter v Minahan - (1908) 7 CLR 277; [1908] HCA 63
Pyneboard Pty Ltd v Trade Practices Commission - (1983) 152 CLR 328; [1983] HCA 9
Spalla v St George Motor Finance - (2004) 209 ALR 703; [2004] FCA 1014
Springfield Nominees Pty Ltd v Bridgelands Ltd - (1992) 38 FCR 217
Thornton & Workcover Corporation of South Australia - [2009] FamCA 449
T & T - [1984] FLC 91-588
Warren v Coombes - (1979) 142 CLR 531; [1979] HCA 9
X7 v Australian Crime Commission - (2013) 248 CLR 92; [2013] HCA 29

Hearing date: 16 October 2013
Judgment date: 4 April 2014

Melbourne

ORDERS

(1)
The appellant have leave to appeal from the order made by the Honourable Justice Macmillan on 1 March 2013.
(2)
The appeal from the order made on 1 March 2013 be allowed.
(3)
The order of the Honourable Justice Macmillan made 1 March 2013 be set aside and in its place the following orders be made:

1)
The Commissioner of Taxation be released from the implied obligation not to make use of documents filed in these proceedings for purposes other than those of the proceedings, so far as is necessary to enable the Commissioner of Taxation to use the documents identified in "JSS-11" to the affidavit of Mr J sworn on 30 May 2012, both in the past and in the future, for the following purposes:

(a)
The administration of the Income Tax Assessment Act 1936 (Cth) and/or the Taxation Administration Act 1953 (Cth) as they apply to Mr Darling and his related entities in respect of any of the income years ending 30 June 1991 to 30 June 2010; and
(b)
The determination of any objections to assessments of tax, penalties or interest issued to or referable to Mr Darling in respect of any of the income years ending 30 June 1991 to 30 June 2010 and any appeals or review thereon.

2)
The Commissioner of Taxation be given permission under rule 24.13(1)(c) of the Family Law Rules 2004 to search and inspect the Court file for these proceedings and to copy and use only:

(a)
page 9 of the affidavit of Mr Darling dated 29 August 2008; and
(b)
page 93 of the affidavit of Ms Darling dated 15 May 2009.

for purposes other than those of these proceedings, so far as is necessary to enable the Commissioner of Taxation to use the documents for the purposes outlined in Order 1.

(4)
There be no order as to the costs of the appeal against the order made on 1 March 2013.
(5)
Within 14 days each party to the appeal shall notify the Regional Appeal Registrar in the Southern Appeals Registry whether or not they wish to be heard further in relation to the appeal against the order for costs made by the Honourable Justice Macmillan on 13 March 2013.
(6)
Judgment on the appeal against the order for costs made on 13 March 2013 is reserved.


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