Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 122

FEDERAL COURT OF AUSTRALIA

Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 122 TAXATION AND REVENUE – income tax – documents Commissioner of Taxation entitled to have access to under Income Tax Assessment Act 1936 (Cth) s 263 – privilege claimed PRACTICE AND PROCEDURE – legal professional privilege – whether privilege can attach to documents prepared by third party at direction of principal and returned to principal to then give to solicitor for purpose of obtaining legal advice – difficulty in determining dominant purpose of principal in instructing third party to prepare documents

Income Tax Assessment Act 1936 (Cth), s 236 and 263(1)

Anderson v Bank of British Columbia(1877) 2 ChD 644 discussed Ankin v London and North Eastern Railway Company [1930] 1 KB 527 cited Attorney-General for the Northern Territory v Maurice (1986) 161 CLR 475 cited Australian Rugby Union Ltd v Hospitality Group Pty Ltd (1999) 165 ALR 253 cited Baker v Campbell (1983) 153 CLR 52 discussed Balabel v Air India [1988] 1 Ch 317 discussed Bartram v Clark [1905] VLR 442 cited Belgravia Investments Ltd v Canada [2002] FCJ No 870 cited Birmingham and Midland Motor Omnibus Company Limited v London and North Western Railway [1913] 3 KB 850 cited Broad v Pitt (1828) 3 Car & P 518 cited Bunbury v Bunbury (1839) 48 ER 1146 cited Carter v Northmore Hale Davy & Leake (1995) 183 CLR 121 considered Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 considered Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission (2002) 192 ALR 561 cited Dick Smith Electronics Pty Limited v Westpac Banking Corporation [2002] FCA 1040 cited DSE (Holdings) Pty Ltd v InterTAN (2003) 203 ALR 348 discussed Du Barré v Livette (1791) Peake 108 cited Esso Australia Resources Limited v Federal Commissioner of Taxation of the Commonwealth of Australia (1999) 201 CLR 49 cited FCT v Citibank Ltd (1989) 20 FCR 403 cited Grant v Downs (1976) 135 CLR 674 considered Greenough v Gaskell (1833) 1 My & K 98, 39 ER 618 discussed GSA Industries (Aust) Pty Ltd v Constable [2002] 2 QdR 146 cited Hartogen Energy Ltd (in liq) v Australian Gas Light Co (1992) 36 FCR 557 cited Health & Life Care Ltd v Price Waterhouse (1997) 69 SASR 362 cited Kennedy v Wallace [2004] FCA 332 cited Leader Westernport Printing Pty Ltd v IPD Instant Duplicating Pty Ltd (1988) 5 ANZ Insurance Cases 60-856 cited Learoyd v Halifax Joint Stock Co [1893] 1 Ch 687 cited Macedonia Pty Ltd v Federal Commissioner of Taxation (1987) 87 ATC 4565 discussed Minet v Morgan (1873) LR 3 Ch App 361 cited Mitsubishi Electric Australia Pty Ltd v Victorian WorkCover Authority (2002) 4 VR 332 cited Morlea Professional Services Pty Ltd v South British Insurance Company Ltd (unreported, Supreme Court of New South Wales, Foster J, 27 September 1984) discussed National Employers' Mutual General Insurance Association Limited v Waind (1979) 141 CLR 648 cited Nickmar Pty Ltd v Preservatrice Skandia Insurance Ltd (1985) 3 NSWLR 44 considered Parkins v Hawkshaw (1817) 2 Stark 239 cited Pearce v Foster (1885) LR 15 QBD 114 cited Preston v Carr (1826) 1 Y & J 175 cited Price Waterhouse (a firm) v BCCI Holdings (Luxembourg) SA [1992] BCLC 583 cited R v Bell; Ex parte Lees (1980) 146 CLR 141 cited R v Upper Boddington (1826) 8 Dow & Ry 726 cited Re Highgrade Traders Ltd [1984] BCLC 151 cited Reece v Trye (1846) 9 Beav 316 cited Southwark and Vauxhall Water Co v Quick (1878) 3 QBD 315 cited Taylor v Forster (1825) 2 Car & P 195 cited The Hopper (No 13) [1925] PD 53 cited The Palermo (1883) LR 9 PD 6 cited Three Rivers District Council v Bank of England (No 5) [2003] QB 1556 cited Three Rivers District Council v The Governor & Company of the Bank of England [2004] EWCA Civ 218 cited Trade Practices Commission v Sterling (1979) 36 FLR 244 cited Waldron v Ward (1654) 82 ER 853 cited Walker v Wildman (1821) 56 ER 1007 discussed Waterford v The Commonwealth of Australia (1987) 163 CLR 54 cited Waugh v British Railways Board [1980] AC 521 cited Wheeler v Le Marchant (1881) 17 Ch D 675 discussed Woolley v North London Railway Company (1869)4 CP 602 cited PRATT HOLDINGS PTY LTD (ACN 004 421 961) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V64 of 2003 PRICEWATERHOUSE COOPERS (A FIRM) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 65 of 2003 FINN, MERKEL & STONE JJ MELBOURNE 12 MAY 2004