Esso Australia Resources Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1655

FEDERAL COURT OF AUSTRALIA

PRACTICE AND PROCEDURE – Discovery – Client legal privilege – Statutory protection for communications prepared for dominant purpose of providing legal advice or services in connection with litigation – Evidence not to be adduced – Whether extends to ancillary processes such as discovery and inspection – Construction – Whether in area not covered by statute common law sole purpose test modified by analogy with statute – Rules of Court – Court not to make order for production unless satisfied that order necessary – Whether proper exercise of power to exclude documents from production solely because they meet dominant purpose test. Evidence Act 1995, ss 118, 119 Federal Court Rules O 15 r 15 Grant v Downs (1976) 135 CLR 674 applied Telstra Corporation v Australis Media Holdings [No 1] (1997) 41 NSWLR 277 not followed Saraswati v The Queen (1991) 172 CLR 1 considered Commonwealth of Australia v Northern Land Council (1991) 30 FCR 1 cited Trade Practices Commission v Port Adelaide Wool Co Pty Ltd (1995) 60 disapproved Meltend Pty Ltd v Restoration Clinics of Australia Pty Ltd (1997) 145 ALR 391 considered Australian Competition and Consumer Commission v Australian Safeway Stores Pty Ltd (1998) 153 ALR 393 considered Sparnon v Apand Pty Ltd (1996) 138 ALR 735 cited Towney v Minister for Land and Water Conservation (NSW) (1997) 147 ALR 402 cited Adelaide Steamship Co Ltd v Spalvins (1998) 152 ALR 418 not followed Carnell v Mann (unreported, 4 December 1998) cited Attorney‑General (NT) v Maurice (1986) 161 CLR 475 cited Goldberg v Ng (1995) 185 CLR 83 cited Telstra Corporation Ltd v B T Australasia Pty Ltd (unreported, 24 July 1998) not followed Akins v Abigroup Ltd (unreported, 1 June 1998) considered Nelson v Nelson (1995) 184 CLR 538 cited Warnink v J Townend & Son (Hull) Ltd [1979] AC 731 cited Osmond v Public Service Board (NSW) [1984] 3 NSWLR 447 cited Ralevski v Dimovski (1987) 7 NSWLR 487 cited Cotogno v Lamb [No 3] (1986) 5 NSWLR 559 considered Lamb v Cotogno (1987) 164 CLR 1 considered Agar v Orda (1934) 264 NY 248 considered Moragne v States Marine Lines (1970) 398 US 375 considered Mobil Oil Corporation v Higginbotham (1978) 436 US 618 considered Nguyen v Nguyen (1990) 169 CLR 249 cited National Australia Bank v Garcia (1998) 155 ALR 614 considered B T Australasia Pty Ltd v New South Wales (1996) 140 ALR 268 disapproved Taylor v Serious Fraud Office [1998] 3 WLR 1040 cited Klin Co, Inc v New York Rapid Transit Corporation (1936) 271 NY 376 cited South Pacific Manufacturing Co Ltd v New Zealand Security Consultants & Investigations Ltd [1992] 2 NZLR 282 cited R v Swaffield (1998) 72 ALJR 339 cited Baker v Campbell (1983) 153 CLR 52 cited Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 cited MacAlister v The Queen (1990) 169 CLR 324 cited United States v Nixon (1974) 418 US 683 considered Johnson v United States (1908) 163 F 30 considered Ravenor Overseas Inc v Readhead (1998) 72 ALJR 671 cited