Rawson Finances Pty Ltd v Commissioner of Taxation [2016] FCAFC 95

FEDERAL COURT OF AUSTRALIA

Rawson Finances Pty Ltd v Commissioner of Taxation [2016] FCAFC 95 Appeal from: Commissioner of Taxation v Rawson Finances Pty Ltd (No 2) [2016] FCA 402

File number: NSD 651 of 2016

Judges: ROBERTSON, MOSHINSKY AND BROMWICH JJ

Date of judgment: 12 July 2016

Catchwords: EVIDENCE – letter of request to judicial authorities of a foreign country – meaning of "to take the evidence of the person" – whether request that subpoena duces tecum be issued was in aid of, or ancillary to, the taking of the evidence of the person

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 Evidence Act 1905 (Cth), ss 7T, 7V Evidence Act 1906 (WA), s 110 Federal Court of Australia Act 1976 (Cth), s 24(1A) Foreign Evidence Act 1994 (Cth), ss 3, 4, 7, 8, 9 Federal Court Rules 2011 (Cth), rr 29.11-29.23 Hague Convention of 18 March 1970 on the Taking of Evidence Abroad in Civil or Commercial Matters

Cases cited: Allstate Life Insurance Co v Australia & New Zealand Banking Group Limited (No 18) (1995) 133 ALR 667 Areffco v Commissioner of Taxation (2011) 84 ATR 924 BCI Finances Pty Limited v Commissioner of Taxation (2012) 89 ATR 861 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 Federal Commissioner of Taxation v Rawson Finances Pty Ltd (2012) 89 ATR 357 Novotny v Todd [2002] WASCA 79 Rawson Finances Pty Ltd v Commissioner of Taxation (2013) 296 ALR 307 Westpac Banking Corporation v Halabi (unreported; Supreme Court of New South Wales; 22 December 1987)