Commonwealth of Australia v Kupang Resources Pty Ltd – NSWCA rejects Administrator’s application to require ATO to disclose ‘protected information’

The NSW Court of Appeal has held that the Commonwealth (in effect the ATO) was not required to disclose protected information to a company (with Administrator appointed) was suing the Commonwealth to recover money paid by a shadow director to satisfy his tax debts in breach of his fiduciary duties which the Administrator alleged the…