Cth v Kupang Resources Pty Ltd (ACN 098 773 785)

3 NSWLR 156; [2022] NSWCA 77

NSW Court of Appeal

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Interrogate

Catchwords

1. Civil Procedure
2. › Notices to produce
3. › Production of documents to party
4. › Whether notice to produce requires disclosure of protected information under Commonwealth taxation law
5. › Whether prohibition on compulsory disclosure limited to disclosure to court or tribunal
6. › Taxation Administration Act 1953 (Cth), Sch 1 ss 355-25, 355-50, 355-75
7. › Uniform Civil Procedure Rules 2005 (NSW), r 21.10
1. Taxation
2. › Confidentiality of taxpayer information
3. › Protected information
4. › Prohibition on disclosure by taxation officers
5. › Distinction between voluntary and compulsory disclosure
6. › Whether s 355-75 is sole constraint on compulsory disclosure or whether s 355-25 also operates
7. › Taxation Administration Act 1953 (Cth), Sch 1 Subdiv 355-B, ss 355-10, 355-25, 355-50, 355-75
1. Statutes
2. › Interpretation
3. › Purposive construction
4. › Whether clear statutory language may be read down by reference to legislative purpose
5. › Whether distinction between 'entity' and 'court or tribunal' in cognate provisions determinative

Quick Take

Production of protected taxation information from the Commonwealth or taxation officers in litigation cannot be compelled through notices to produce under UCPR r 21.10 (or equivalent rules requiring production to a party rather than to the court), as such notices circumvent the confidentiality protections in Division 355 of the Taxation Administration Act.