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Alcoa of Australia Ltd and Commissioner of Taxation (Freedom of information)   flag 

[2024] AATA 423
Administrative Appeals Tribunal
Australia
9th February, 2024

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s26
Freedom of Information Act 1982 (Cth) s3, s4, s10, s11, s11A, s11B, s15, s22, s25, s31B, s38, s42, s45, s47, s47F, s61, s93A
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s35.5
Taxation Administration Act 1953 (Cth)
Tax Agent Services Act 2009 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lee v Deputy Commissioner of Taxation [2023] FCAFC 22; 296 FCR 272 Federal Court of Australia Australia - Commonwealth 2 Mar 2023 AustLII flag 19
FG ’ and National Archives of Australia [2015] AICmr 26 Australian Information Commissioner Australia 13 Apr 2015 AustLII flag 179
BA ’ and Merit Protection Commissioner [2014] AICmr 9 Australian Information Commissioner Australia 30 Jan 2014 AustLII flag 47
Kline v Official Secretary to the Governor-General [2013] HCA 52; (2013) 249 CLR 645; (2013) 304 ALR 116; (2013) 88 ALJR 161; (2013) 137 ALD 1 High Court of Australia Australia - Commonwealth 6 Dec 2013 AustLII flag 80
Pratt Consolidated Holdings Pty Ltd and Commissioner of Taxation, Re [2011] AATA 907; (2011) 124 ALD 484; 86 ATR 931 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 9
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 150
Osland v Secretary, Department of Justice [2008] HCA 37; (2008) 234 CLR 275; 249 ALR 1; 82 ALJR 1288 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 378
Barnes v Commissioner of Taxation [2007] FCAFC 88; (2007) 242 ALR 601; (2007) 67 ATR 284 Federal Court of Australia Australia - Commonwealth 22 Aug 2007 AustLII flag 119
AWB Ltd v Cole (No 5) [2006] FCA 1234; (2006) 155 FCR 30; (2006) 155 FLR 30; 234 ALR 651 Federal Court of Australia Australia - Commonwealth 18 Sep 2006 AustLII flag 394
AWB Ltd v Honourable Terence Rhoderic Hudson Cole [2006] FCA 571; (2006) 152 FCR 382; 232 ALR 743; 91 ALD 46 Federal Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag 197
Javorsky v FCT [2005] NSWSC 167; (2005) 216 ALR 619; 189 FLR 228; 58 ATR 604 Supreme Court of New South Wales Australia - New South Wales 31 Mar 2005 AustLII flag 12
Bennett v Chief Executive Officer of the Australian Customs Service [2004] FCAFC 237; (2004) 210 ALR 220; 57 ATR 52; 40 AAR 118; 80 ALD 247; (2004) 140 FCR 101 Federal Court of Australia Australia - Commonwealth 25 Aug 2004 AustLII flag 90
Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 122; (2004) 136 FCR 357; (2004) 207 ALR 217; 56 ATR 128 Federal Court of Australia Australia - Commonwealth 12 May 2004 AustLII flag 265
King v R [2003] HCA 42; (2003) 215 CLR 150; 199 ALR 568; 77 ALJR 1477 High Court of Australia Australia - Commonwealth 6 Aug 2003 AustLII flag 36
Re Hart and Deputy Commissioner of Taxation [2002] AATA 1190; 51 ATR 1086; (2002) 36 AAR 279 Administrative Appeals Tribunal Australia 19 Nov 2002 AustLII flag 21
Mann v Carnell [1999] HCA 66; (1999) 201 CLR 1; (1999) 168 ALR 86; (1999) 74 ALJR 378; [2000] Aust Torts Reports 81-539; (1999) 21 Leg Rep 13 High Court of Australia Australia - Commonwealth 21 Dec 1999 AustLII flag 1295
Johns v Connor [1992] FCA 193; (1992) 35 FCR 1; (1992) 107 ALR 465; (1992) 27 ALD 25; (1992) 7 ACSR 519; (1992) 10 ACLC 774 Federal Court of Australia Australia - Commonwealth 7 May 1992 AustLII flag 36
O'Grady v Northern Queensland Co Ltd [1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743 High Court of Australia Australia - Commonwealth 12 Apr 1990 AustLII flag 309
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213
Attorney-General (NT) v Maurice [1986] HCA 80; (1986) 161 CLR 475; 69 ALR 31; 61 ALJR 92 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 826
Re Alan Sunderland and the Department of Defence [1986] AATA 278 Administrative Appeals Tribunal Australia 19 Sep 1986 AustLII flag 2
FCT v Swiss Aluminium Australia Ltd (1986) 10 FCR 321; (1986) 66 ALR 159 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 39
Trade Practices Commission v Sterling [1979] FCA 33; (1979) 36 FLR 244; [1979] ATPR 40-121 Federal Court of Australia Australia - Commonwealth 15 Jun 1979 AustLII flag 402
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 1132
Watsham v Stainton [1863] EngR 1075; 71 ER 357; (1863) 2 H & M 1; (1863) 2 Hem & M 1 Court of Chancery United Kingdom circa 1863 CommonLII flag 22

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