Taxation Administration Act 1953

S 17B repealed by No 145 of 2010, s 3 and Sch 2 item 116, effective 17 December 2010. S 17B formerly read:

SECTION 17B INJUNCTIONS TO PREVENT CONTRAVENTION OF SECRECY PROVISIONS  
17B(1)
Where a person has engaged, is engaging or is proposing to engage in any conduct that constituted or would constitute a contravention of a taxation law that prohibits the communication, divulging or publication of information or the production of, or the publication of the contents of, a document, the Federal Court of Australia may, on the application of the Commissioner, grant an injunction restraining the person from engaging in the conduct and, if in the court's opinion it is desirable to do so, requiring the person to do any act or thing.

17B(2)
Where an application is made to the court for an injunction under subsection (1), the court may, if in the court's opinion it is desirable to do so, before considering the application, grant an interim injunction restraining a person from engaging in conduct of the kind referred to in that subsection pending the determination of the application.

17B(3)
The court may discharge or vary an injunction granted under this section.

17B(4)
Where an application is made to the court for the grant of an injunction restraining a person from engaging in conduct of a particular kind, the power of the court to grant the injunction may be exercised:

(a) if the court is satisfied that the person has engaged in conduct of that kind - whether or not it appears to the court that the person intends to engage again, or to continue to engage, in conduct of that kind; or

(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the person will engage in conduct of that kind - whether or not the person has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to any person if the first-mentioned person engages in conduct of that kind.

17B(5)
The power of the court to grant an injunction requiring a person to do a particular act or thing may be exercised:

(a) if the court is satisfied that the person has refused or failed to do that act or thing - whether or not it appears to the court that the person intends to refuse or fail again, or to continue to refuse or fail, to do that act or thing; or

(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the person will refuse or fail to do that act or thing - whether or not the person has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any person if the first-mentioned person refuses or fails to do that act or thing.

17B(6)
Where the Commissioner makes an application to the court for the grant of an injunction under this section, the court shall not require the Commissioner or any other person, as a condition of the granting of an interim injunction, to give any undertakings as to damages.

17B(7)
The powers conferred on the court under this section are in addition to, and not in derogation of, any other powers of the court, whether conferred by this Act or otherwise.

17B(8)
(Repealed by No 54 of 2003)

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History

S 17B(8) repealed by No 54 of 2003. For transitional provisions, see note under definition of " Customs diesel fuel rebate provision " in s 2(1) .

S 17B(8) inserted by No 201 of 1999.

S 17B inserted by No 97 of 1988.