Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

TAXATION – taxation administration – disclosure of protected taxpayer information – whether information concerning the taxation affairs of the Second Respondent may be disclosed for the purpose of the defence of defamation proceedings commenced by him against the Commissioner of Taxation – whether disclosure would be in the performance of a taxation officer’s duties – whether disclosure would be for the purpose of administering a taxation law – whether disclosure would be for the purpose of civil proceedings related to a taxation law – Taxation Administration Act 1953 (Cth), Sch 1, ss 355-25(1), 355-50(1) and (2)

Full decision here