Ryan v Commissioner of Taxation

The Court held that an accused in criminal proceedings in the District Court of South Australia has no interlocutory right of appeal under s 43 of the District Court Act 1991 (SA) against a ruling setting aside a subpoena, because such a ruling is incidental to the exercise of criminal jurisdiction and is reviewable on appeal following conviction under Part 6A of the Criminal Procedure Act 1921 (SA). On the substantive question, the Court held that s 355-75 of Schedule 1 to the Taxation Administration Act 1953 (Cth) does not compel the Commissioner of Taxation to produce protected information in response to a subpoena in criminal proceedings brought under the Criminal Code 1995 (Cth), because prosecution under the Code — even for conduct arising from alleged tax fraud — does not constitute 'carrying into effect the provisions of a taxation law' within the meaning of s 355-75. The questions of purpose and necessity under s 355-75 are not informed by considerations of fairness or the accused's right to a fair trial; the statutory exception either applies or it does not.