Spassked Pty Ltd v Commissioner of Taxation (No 1) [2002] FCA 451

FEDERAL COURT OF AUSTRALIA

Spassked Pty Ltd v Commissioner of Taxation (No 1) [2002] FCA 451

PRACTICE AND PROCEDURE – lawyer-client privilege – waiver – whether waiver established – Commissioner produces, in response to notice to produce, a document recording decision to make a determination under s 177F of Income Tax Assessment Act 1936 (Cth), in which signatory officer referred to his reliance on other documents which had been prepared for purpose of obtaining legal advice – whether privilege waived – whether maintenance of privilege unfair because Commissioner was "relying on" the other documents – whether Commissioner was "relying on" those documents at non-evidentiary stage of responding to notice to produce – held not unfair at this stage for privilege to be maintained. SPASSKED PTY LIMITED (ACN 003 255 847)

v COMMISSIONER OF TAXATION – N 1362 of 1999

STANLEY PARK PTY LIMITED (ACN 008 432 997)

v COMMISSIONER OF TAXATION – N 1363 of 1999

INDUSTRIAL EQUITY LIMITED (ACN 004 617 164)

v COMMISSIONER OF TAXATION – N 1364 of 1999 LINDGREN J 9 APRIL 2002 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY N 1362 OF 1999

BETWEEN: SPASSKED PTY LIMITED (ACN 003 255 847)

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY N 1363 OF 1999

BETWEEN: STANLEY PARK PTY LIMITED (ACN 008 432 997)

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY N 1364 OF 1999

BETWEEN: INDUSTRIAL EQUITY LIMITED (ACN 004 617 164)