VMQD and Commissioner of Taxation (Freedom of information)

This matter concerned an appeal by VMQD against a decision by the Commissioner of Taxation to refuse access to information under the *Freedom of Information Act 1982* (Cth). The Commissioner had invoked the "practical refusal reason" under section 24AB of the Act, asserting that processing VMQD's request would substantially and unreasonably divert the agency's resources from its other operations. The Administrative Appeals Tribunal was required to determine whether this refusal was justified.

The central legal issue before the Tribunal was whether the Commissioner had correctly applied section 24AB of the Act. This involved assessing whether the work involved in processing VMQD's request would, in fact, substantially and unreasonably divert the Australian Taxation Office's resources. The Tribunal also considered the extent to which the parties had engaged in a cooperative process to narrow the scope of the request, as contemplated by the Act and relevant case law.

The Tribunal affirmed the Commissioner's decision, finding that the time involved and the burden placed upon the respondent were significant. While acknowledging that the Australian Taxation Office had not perfectly followed the prescribed process in the first instance, the Tribunal ultimately concluded that the scale of the request and the potential diversion of resources justified the refusal. The decision underscored the need to balance the objects of the FOI Act, which favour access to information, with the practical necessity of ensuring government agencies can continue their operations effectively.