Vanda Gould, a high-profile accountant, filed defamation proceedings against ATO (Australian Tax Office) Commissioner Chris Jordan in 2017, over comments the latter made at the National Press Club. Jordan allegedly commented that Gould had engaged in money laundering, insider trading and tax evasion of the worst kind.

For his defense, Jordan sought the approval of the court to use protected records from his department. He argued that if he does not get access to the documents to present as evidence for his defense, he could easily be sued by individuals in dispute with the ATO. The documents Jordan sought to use include affidavits and exhibits from a range of legal proceedings, material obtained by ATO officers during review and audit investigation, and correspondence received in managing disputes between Gould and the ATO.

The court allowed Jordan to use the protected tax documents. According to Justice Richard White, it is likely that a substantial proportion of the documents held by the ATO will contain information that will or may be of assistance to Mr Jordan's advisers in defending the defamation proceedings. He further commented that the defamation proceedings do relate to at least some taxation laws.

The law is balanced in protecting the rights of the publisher and the subject matter of the publication. The defendant in a defamation case has the right to use all the defenses that the law makes available to him.