Commissioner of Taxation v Israel Discount Bank Limited [2020] FCAFC 71 (23 April 2020) (Perram, Gleeson and Lee JJ)


Catchwords:


TAXATION – application for leave to appeal – where primary judge made interlocutory orders requiring Commissioner of Taxation, a non-party, to provide to the plaintiffs and the Court a redacted copy of a settlement deed – where Commissioner contended that the entirety of the settlement deed was “protected information” as defined in s 355-30 of Sch 1 to the Taxation Administration Act 1953 (Cth) – where Commissioner contended that s 355-205 precluded the Court from ordering production or disclosure of the settlement deed, even in partially redacted form – where orders requiring production stayed pending determination of the application for leave to appeal

PRACTICE AND PROCEDURE – application for leave to appeal interlocutory orders of primary judge – whether the grant of leave would be consistent with overarching purpose and prejudice would be occasioned if leave refused – orders made adjectival to a hearing which has completed – consideration of relevant principles – application dismissed