Deputy Commissioner of Taxation v England, Richard Anthony Fountayne (As liquidator of UB Minerals Inc (Nevada)) [1998] FCA 985

FEDERAL COURT OF AUSTRALIA DISCOVERY - application for further particular discovery - whether documents sought relate to factual matrix in which agreement was made - consideration of limit of relevant factual matrix - consideration of whether further discovery necessary under O 15 r 15 - whether to exercise discretion to limit order for further discovery. Federal Court Rules O 15 rr 3, 8, 11 and 15 Corporations Law 1991 Income Tax Assessment Act 1936 (Cth) s 16 Codelfa Construction Pty Ltd v State Rail Authority of New South Wales (1982) 149 CLR 337, applied Mulley v Manifold (1959) 103 CLR 341, applied Commonwealth v Northern Land Council (1991) 30 FCR 1, applied Trade Practices Commission v CC (New South Wales) Pty Ltd (No 4) (1995) 58 FCR 426, applied Canadian Pacific Tobacco Ltd v Stapleton (1952) 86 CLR 1, considered Simionato Holdings Pty Ltd v Commission of Taxation (1995) 60 FCR 375, considered W A Pines Pty Ltd v Bannerman (1980) 30 ALR 559, considered DEPUTY COMMISSIONER OF TAXATION v RICHARD ANTHONY FOUNTAYNE ENGLAND AS LIQUIDATOR OF UB MINERALS INC (NEVADA) (ACN 010 506 108) SG 3130 of 1996 MANSFIELD J ADELAIDE 20 AUGUST 1998

IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY SG 3130 of 1996

BETWEEN: deputy commissioner of taxation

Applicant

AND: richard anthony fountayne england

as liquidator of ub minerals inc (nevada) (acn 010 506 108)

Respondent

JUDGE: MANSFIELD J

DATE OF ORDER: 20 august 1998

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT:

The applicant Deputy Commissioner of Taxation do file and serve as soon as practicable a further list of documents giving discovery of

(1) such document or documents as fairly identify, if convenient in a form as a summary document or report,