The Commissioner has published a Decision Impact Statement in relation to the Federal Court decision in FCT v Pham  FCA 579.
The case concerned whether the Commissioner was entitled to seek relief in relation to a decision made by the AAT by which it purported to make an order under s 35(2)(b) of the Administrative Appeals Tribunal Act 1975 (Cth) ('the AAT Act') which prohibited the Commissioner from disclosing or publishing any evidence or documents lodged with the AAT. The Court found that the AAT did not have the power to make the order.
The Decision Impact Statement states:
"The decision confirms the ATO view that the AAT does not have power to give a direction that the Commissioner not disclose any of the evidence given or documents lodged with the AAT. The section only empowers the AAT to give a direction to prohibit or restrict the publication of evidence given before the AAT."