CofT v Tamarama Fresh Juices Australia Pty Ltd & Ors – the Commissioner set aside a subpoena to disclose information generated in funding the Binetter company liquidators’ action against their directors – this time in the second action he funded to recover proceeds from the sale of the ‘Nudie’ juice business

This Full Federal Court decision is an appeal, by the Commissioner of Taxation, from an interlocutory decision made by Foster J. The FFC allowed the Commissioner’s appeal and set aside a subpoena that required the Commissioner to produce various documents. Foster J’s decision is reported as [2017] FCA 358. The case turned on whether the subpoenaed…