Clements, Dunne & Bell Pty Ltd v Commissioner, Australian Federal Police [2001] FCA 1858

FEDERAL COURT OF AUSTRALIA

Clements, Dunne & Bell Pty Ltd v Commissioner, Australian Federal Police [2001] FCA 1858

CLIENT LEGAL PRIVILEGE – general principles applicable where claim for production – limitations on scope of the privilege – application of 'crime/fraud exception' to the privilege CLIENT LEGAL PRIVILEGE – 'crime/fraud exception' –principles applicable where allegation of illegal or improper purpose made against client or solicitor – degree of proof required to show illegal or improper purpose – where prima facie case established in relation to client CLIENT LEGAL PRIVILEGE – 'crime/fraud exception' – principles applicable where relevant illegal or improper purpose that of a third party – where prima facie case established in relation to third party Crimes Act 1914 (Cth) ss 29D, 30, 70, 73(2), 86(1)(e), 86A Income Tax Assessment Act 1936 (Cth) ss 170BB, 177F, 226 Corporations Law s 137 Tax Administration Act 1953 (Cth) s 8P Baker v Campbell (1983) 153 CLR 52 considered Carter v The Managing Partner, Northmore Hale Davy & Leake (1995) 183 CLR 121 considered Greenough v Gaskell (1833) 1 MY&K 97; 39 ER 618 considered Bullivant v Attorney General for Victoria [1901] AC 196 considered Grant v Downs (1976) 135 CLR 674 considered Esso Australia Resources Ltd v Commissioner of Taxation (1999) 201 CLR 49 considered A M & S Europe Ltd v Commission of the European Communities [1983] QB 878 referred to Attorney-General for the Northern Territory v Maurice (1986) 161 CLR 475 considered Commissioner of Australian Federal Police v Propend Finance Pty Limited (1997) 188 CLR 501 referred to R v Bell; Ex parte Lees (1980) 146 CLR 141 applied Attorney-General for the Northern Territory of Australia v Kearney (1985) 158 CLR 500 applied R v Cox and Railton [1884] 14 QB 153 applied Barclays Bank Plc v Eustice [1995] 1 WLR 1238 applied Ventouris v Mountain [1991] 1 WLR 607 referred to Baker v Evans (1987) 77 ALR 565 applied Beazley v Steinhardt [1999] FCA 447 applied Beazley v Steinhardt [1999] FCA 1255 referred to O'Rourke v Darbishire [1920] AC 581 applied R v Central Criminal Court, Ex parte Francis & Francis [1989] 1 AC 346 applied Capar v Commissioner of Police (1994) 34 NSWLR 715 considered CLEMENTS, DUNNE & BELL PTY LTD v COMMISSIONER OF THE AUSTRALIAN FEDERAL POLICE V 210 OF 2000 NORTH J 20 DECEMBER 2001 MELBOURNE