On 25 November 2016, "The West Australian" newspaper reported that the reason for Brandis issuing the direction was that Gleeson had provided advice on behalf of the Australian Taxation Office (ATO) in a High Court case over the collapse of The Bell Group in 1991. The Western Australian government had passed legislation ("Bell Group Company’s Finalisation of Matters and Distribution of Proceeds Act 2015"), elevating the Insurance Commission of WA in the queue of Bell Group creditors ahead of the ATO. In April 2015, the WA state government received an assurance from then federal Treasurer Joe Hockey that the Commonwealth would not intervene, however the ATO sought advice from Gleeson as its counsel that federal taxation law overrode the state legislation. The paper alleged that Brandis had told Gleeson not to run the argument, however it was still contained in the ATO's submission to the High Court, which subsequently unanimously rejected the WA government's case and struck down the Bell Act.