Minson v Commissioner of Taxation [2001] FCA 1570

FEDERAL COURT OF AUSTRALIA

Minson v Commissioner of Taxation [2001] FCA 1570

PRACTICE AND PROCEDURE - discovery - appeal against disallowance of objection to amended assessment of income tax - disallowance of deductions - determination under s 177F - plea that discretion involved in determination failed to have regard to relevant considerations - discovery of documents relevant to discretion - whether documents before the delegate or all documents in existence in Commissioner's possession discoverable - deponent of affidavit of discovery - whether must be delegate - authorised officer sufficient Income Tax Assessment Act 1936 (Cth) s 177F

Minister for Aboriginal Affairs v Peko-Wallsend (1986) 162 CLR 24 KEVIN MINSON v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W3 AND W4 OF 2001 FRENCH J 6 NOVEMBER 2001 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W 3 and W4 OF 2001

BETWEEN: KEVIN MINSON

APPLICANT

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: FRENCH J

DATE OF ORDER: 6 NOVEMBER 2001

WHERE MADE: PERTH

THE COURT ORDERS THAT:

On the Applicant's motion filed 12 October 2001:

1. The respondent do on or before 20 November 2001 make discovery of the documents described in the schedule to the applicant's motion save for the document referred to in Item 49 of that schedule being the Audit of Servcom Investments and report attached to the Banalasta Oil Plantation Project No 1 Review. 2. The discovery so given is subject to the right of the respondent to object to the production of any document on the list. 3. The deponent of the affidavit verifying the list be an officer authorised by the respondent in compliance with O 15 r 9(3) of the Federal Court Rules. 4. The motion otherwise be dismissed. 5. Costs of the motion be reserved.