Tag: Paradise Papers

Australia vs. Glencore, August 2019, High Court, Case No. [2019] HCA 26 S256/2018

Australia vs. Glencore, August 2019, High Court, Case No. [2019] HCA 26 S256/2018

The Australian Tax Office had obtained information from the Paradise Paper-leak and used the information in a tax assessment of Glencore. Glencore held that such leaked information was confidential (protected by legal professional privilege) and could not be used in a tax assessment. On that basis Glencore filed an appeal to the High Court. High Court Decision The Australien High Court dismissed the appeal and allowed use of the leaked information for tax assessment purposes. “In no way do these cases support the notion that common law courts elsewhere are granting injunctions with respect to privileged material on the basis only of the wrongfulness associated with its taking.  Certainly, it is necessary for an equity to arise that the person to be restrained must have an obligation of conscience, but the basis for an injunction is the need to protect the confidentiality of the privileged document. The plaintiffs’ case for the grant of relief on a basis other than confidentiality ... Read more