Deputy Commissioner of Taxation v Nicholls

REASONS FOR RULING 1 The issue has arisen as to public access to this Court file in this matter. 2 The parties were notified of the issue and have made submissions. 3 The applicant does not oppose the public having access to the documents on the file which are governed by O 46 r 6(1) and (2) of the Federal Court Rules (Cth). No other documents on the file have been read or relied upon in open Court. The respondent opposes the documents covered by O 46 r 6(2) and any other documents on the file, being available for inspection. He has submitted that "the proceedings" should be confidential, and that alternatively, the documents on the file should be ordered to be confidential and not available for inspection because they "relate specifically to the confidential tax affairs of my wife and me". He has sought an order in respect of the contents of the file under s 50 of the Federal Court of Australia Act 1976 (Cth) (FCA Act), and relying upon the "confidentiality" provisions of the "taxation laws" as explained in the Australian Taxation Office Taxpayer's Charter January 2007. Section 50 of the FCA Act empowers the Court to prohibit the publication of evidence as appears to the Court to be necessary to prevent prejudice to the administration of justice or the security of the Commonwealth. 4 The respondent did not identify any particular provision of the Taxation Administration Act 1953 (Cth) or the Income Tax Assessment Act 1936 (Cth) which might apply to protect from publication the documents on the Court file which are governed by O 46 r 6(2) of the Rules. Nor did he identify any content of those documents which might in fact disclose information about the taxation affairs of himself or his wife. Nor did he identify any basis upon which s 50 might be enlivened in respect of that material. 5 I see no reason why O 46 r 6(1) and (2) should not apply so as to make available for public inspection the documents to which it refers. They are:

• Application of 10 July 2008
• Order of FM Brown of 17 July 2008
• Amended Application of 17 July 2008