Taxpayer granted leave to appeal legal professional privilege order - Petroulias
21 Jul 2011
The Federal Court (Reeves J) has granted the taxpayer leave to appeal the judgment of Greenwood J delivered on 23 December 2010 ( FCA 1464). In that decision, Greenwood J refused to grant the taxpayer an injunction to restrain the Commissioner of Taxation from accessing documents received by the Commissioner from the New Zealand Inland Revenue Department, until further order.
Leave to appeal was required because Greenwood J's judgment was an interlocutory order.
Reeves J held that there was sufficient doubt about the judgment of Greenwood J on the ground relating to Mr Petroulias’ opportunity to claim legal professional privilege in the documents under Australian law, to justify him being granted leave to appeal the decision to the Full Court: Petroulias v FCT  FCA 795 (Federal Court, Reeves J, 18 July 2011).