ADMINISTRATIVE LAW - Privacy - appeal from dismissal of application to review decision of Australian Information Commissioner (AIC) not to investigate complaint - where appellant alleged officers within the Australian Taxation Officer made disclosures of protected information during an investigation contrary to the Privacy Act 1988 (Cth) - whether disclosures authorised by Ch 5, Pt 5.1 Subdiv 355-B of Sch 1 to the Taxation Administration Act 1953 (Cth) - whether officers performing duties "as a taxation officer"
HIGH COURT AND FEDERAL COURT - equitable jurisdiction of Federal Court of Australia to set aside a perfected judgment other than in the exercise of appellate jurisdiction - where appellant seeks to allege documents said to be before the Australian Information Commissioner were tampered with - where no fraud alleged before the primary judge - application of principles in Clone Pty Ltd v Players Pty Ltd (in liq) (2018) 264 CLR 165
STATUTORY INTERPRETATION - Taxation Administration Act 1953 (Cth) (TAA) - where appellant alleged officers within the Australian Taxation Officer made disclosures of protected information during an investigation contrary to the Privacy Act 1988 (Cth) - whether disclosures authorised by s 355-50 of Sch 1 to the TAA - whether officers performing duties "as a taxation officer" - whether those duties restricted to "collection and recovery of income tax and other liabilities" - whether meaning of "entity" in s 355-50 restricted to another taxation officer
TAXATION - power of taxation officer to disclose protected information under Ch5, Pt 5.1 Subdiv 355-B of Sch 1 to the Taxation Administration Act 1953 (Cth) - where disclosure alleged to amount to breach of Australian Privacy Principles - where disclosure made in the context of an investigation by the Australian Taxation Office to a third party - whether officers performing duties "as a taxation officer" - whether those duties restricted to "collection and recovery of income tax and other liabilities" - whether disclosure otherwise authorised by law
↧