- Uploading photographs of taxpayer information to a ProtonMail server of Mr Findlay (federal offences - counts 16–24).[1]
15 It is common ground that count 7 is not relevant to this appeal.
16 [SUPPRESSED].
17 [SUPPRESSED].
18 On 9 April 2018, the Australian Broadcasting Corporation ("ABC") presented a story called 'Mongrel bunch of bastards' as a Four Corners program. It featured taxpayers talking about their adverse experiences with the ATO. The appellant appeared as a whistle blower.
19 [SUPPRESSED].
20 In March 2019, the Inspector-General of Taxation and Taxation Ombudsman released a 'Review into the Australian Taxation Office's use of Garnishee Notices'. The review was commenced "to maintain community confidence in the administration of the tax system after serious allegations were made about the [ATO's] inappropriate use of garnishee notices on small businesses" by a current and former ATO officer on the ABC Four Corners program on 9 April 2018.
Immunity proceedings
21 The appellant pleaded not guilty to all 24 counts on the Information in the District Court of South Australia. Relying on s 10(1)(a) of the Act, the appellant applied to the Court seeking a declaration that he was immune from "civil, criminal or administrative liability" for making a PID on 12 October 2017 regarding conduct at the ATO. As mentioned, it was common ground that the appellant had made a PID on 12 October 2017.
22 In relation to counts 1–15 (excluding count 7 where immunity is not sought), the appellant submitted the conduct the subject of the charges was reasonably part of the process of making the public interest disclosure and therefore attracted the immunity. In relation to counts 16–24, the appellant submitted that he was entitled to immunity from criminal liability for his conduct as the conduct was a legal practitioner disclosure as defined in the Act.
23 The appellant and Mr Findlay gave evidence before the primary Judge. The primary Judge found that the appellant's conduct in relation to his internal
- ↑ Count 16: Make a record of protective information by a taxation officer, contrary to s 355-25(1)(b)(i) of sch 1 of the Taxation Administration Act 1953 (Cth).
Counts 17, 18, 19, 22, 23, and 24: Attempt to disclose protected information to another entity contrary to s 11.1(1) of the Criminal Code (Cth) and s 355-25(1)(b)(ii) of sch 1 of the Taxation Administration Act 1953 (Cth).
Counts 20 and 21: Attempt to divulge or communicate another person's tax file number to a third person contrary to s 11.1(1) of the Criminal Code (Cth) and s 8WB(1)(c) of the Taxation Administration Act 1953 (Cth).
