Decision impact statement
Commissioner of Taxation v Pham & Ors
Venue: Federal Court of Australia
Venue Reference No: NSD 436 of 2013
Judge Name: Katzmann J
Judgment date: 13 June 2013
Appeals on foot: No
Decision Outcome: Favourable to the Commissioner
Impacted Advice
Relevant Rulings/Determinations:- Nil
Subject References:
Decision Impact Statement
Disclose or publish evidence or documents given to or filed with the Administrative Appeals Tribunal
 This decision has no impact for ATO precedential documents and Law Administration Practice Statements. |
Précis
Outlines the ATO's response to this case which concerned whether the Commissioner of Taxation ('the Commissioner') was entitled to seek relief in relation to a decision made by the Administrative Appeals Tribunal ('the AAT') by which it purported to make an order under paragraph 35(2)(b) of the Administrative Appeals Tribunal Act 1975 (Cth) ('the AAT Act') which prohibited the Commissioner from disclosing or publishing any evidence or documents lodged with the AAT.
Brief summary of facts
These proceedings concerned an application for relief under section 39B of the Judiciary Act 1903 (Cth) in relation to an order purported to have been made by the Administrative Appeals Tribunal ('AAT') under paragraph 35(2)(b) of the Administrative Appeals Tribunal Act 1975 (Cth) ('the AAT Act') ordering that:
Until further order, the [Commissioner] and the [AAT] are not to disclose or publish any of the evidence given before the [AAT], or of the matters contained in documents lodged with the [AAT], or received by the [AAT].
Issues Decided by the Court
The Court found that the AAT did not have the power to make the order.
ATO view of decision
The decision confirms the ATO view that the AAT does not have power to give a direction that the Commissioner not disclose any of the evidence given or documents lodged with the AAT. The section only empowers the AAT to give a direction to prohibit or restrict the publication of evidence given before the AAT.
Administrative Treatment
Implications for impacted ATO precedential documents (Public Rulings & Determinations etc)
Nil
Implications for impacted Law Administration Practice Statements
Nil
Court citation:
[2013] FCA 579
(2013) 94 ATR 528
Legislative References:
Administrative Appeals Tribunal Act 1975
s 35(2)
Judiciary Act 1903
s 39B