Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 28

28. After section 17A of the Principal Act the following section is inserted:
Injunctions to prevent contravention of secrecy provisions

"17B. (1) Where a person has engaged, is engaging or is proposing to engage in
any conduct that constituted or would constitute a contravention of a taxation
law that prohibits the communication, divulging or publication of information
or the production of, or the publication of the contents of, a document, the
Federal Court of Australia may, on the application of the Commissioner, grant
an injunction restraining the person from engaging in the conduct and, if in
the court's opinion it is desirable to do so, requiring the person to do any
act or thing.

"(2) Where an application is made to the court for an injunction under
subsection (1), the court may, if in the court's opinion it is desirable to do
so, before considering the application, grant an interim injunction
restraining a person from engaging in conduct of the kind referred to in that
subsection pending the determination of the application.

"(3) The court may discharge or vary an injunction granted under this section.

"(4) Where an application is made to the court for the grant of an injunction
restraining a person from engaging in conduct of a particular kind, the power
of the court to grant the injunction may be exercised:

   (a)  if the court is satisfied that the person has engaged in conduct of
        that kind-whether or not it appears to the court that the person
        intends to engage again, or to continue to engage, in conduct of that
        kind; or

   (b)  if it appears to the court that, in the event that an injunction is
        not granted, it is likely that the person will engage in conduct of
        that kind-whether or not the person has previously engaged in conduct
        of that kind and whether or not there is an imminent danger of
        substantial damage to any person if the first-mentioned person engages
        in conduct of that kind.

"(5) The power of the court to grant an injunction requiring a person to do a
particular act or thing may be exercised:

   (a)  if the court is satisfied that the person has refused or failed to do
        that act or thing-whether or not it appears to the court that the
        person intends to refuse or fail again, or to continue to refuse or
        fail, to do that act or thing; or

   (b)  if it appears to the court that, in the event that an injunction is
        not granted, it is likely that the person will refuse or fail to do
        that act or thing-whether or not the person has previously refused or
        failed to do that act or thing and whether or not there is an imminent
        danger of substantial damage to any person if the first-mentioned
        person refuses or fails to do that act or thing.

"(6) Where the Commissioner makes an application to the court for the grant of
an injunction under this section, the court shall not require the Commissioner
or any other person, as a condition of the granting of an interim injunction,
to give any undertakings as to damages.

"(7) The powers conferred on the court under this section are in addition to,
and not in derogation of, any other powers of the court, whether conferred by
this Act or otherwise.".