Recent Cases

Lee v Deputy Commissioner of Taxation [2023] FCAFC 22 (02 March 2023) (THAWLEY, STEWART and abraham JJ)


PRACTICE AND PROCEDURE – appeal from orders dismissing application for suppression orders under s 37AF of the Federal Court of Australia 1976 (Cth) in relation to the entire court file – where a request for non-party access was made by a journalist under r 2.32 of the Federal Court Rules 2011 (Cth) in relation to affidavits relied upon to obtain freezing orders – where access is opposed by the appellants – whether primary judge should have held that making suppression orders was necessary to prevent prejudice to the proper administration of justice because of asserted commercial and reputational harm being suffered by the appellants – whether the primary judge erred in failing to hold that approval of the non-party access request was inconsistent with the confidentiality regime of the Tax Administration Act 1953 (Cth) – Held: appeal dismissed.