In a Project Wickenby matter, the AAT has ordered that certain documents be released to the taxpayers and that the Commissioner conduct a further review of his position and determine what further documents should be released to the taxpayers.
The AAT said the proceedings were applications for review of decisions made in respect of requests made by Chemical Trustee Limited, Hua Wang Bank Berhad, Derrin Brothers Properties Limited, Bywater Investments Limited and Southgate Investment Funds Limited for access to documents under the Freedom of Information Act 1982.
The AAT noted that the assessments issued to each of the taxpayers are currently the subject of proceedings brought under Pt IVC of the Taxation Administration Act 1953 in the Federal Court. The hearing of those proceedings is due to commence on 16 September 2013.
The AAT ordered that the FOI decisions under review that were made by the ATO be set aside and the Tribunal made substituted decisions. In the result, the AAT ordered that certain documents be released to the taxpayers and that the Commissioner should conduct a further review of his position and determine what further documents, if any, in addition to those listed by the AAT should be released to the taxpayers.
(AAT Case [2013] AATA 623, Re Chemical Trustee Limited and Ors and FCT and Chief Executive Officer, AUSTRAC (Joined Party), AAT, Tamberlin QC DP, Frost and Alpins DP, AAT Ref: 2012/3604, 3605, 3607, 3610 and 3618, 30 August 2013.)
[LTN 173, 6/9/13]