Spassked Pty Ltd v Commissioner of Taxation (No 3) [2002] FCA 490

FEDERAL COURT OF AUSTRALIA

Spassked Pty Ltd v Commissioner of Taxation (No 3) [2002] FCA 490

PRACTICE AND PROCEDURE – subpoena to produce documents – motion by subpoenaed party to set aside on ground of oppression – burden and cost of identifying documents covered by subpoena SPASSKED PTY LIMITED (ACN 003 255 847)

v COMMISSIONER OF TAXATION

STANLEY PARK PTY LIMITED (ACN 008 432 997)

v COMMISSIONER OF TAXATION

INDUSTRIAL EQUITY LIMITED (ACN 004 617 164)

v COMMISSIONER OF TAXATION

N 1362 OF 1999 N 1363 OF 1999 N 1364 OF 1999 LINDGREN J 17 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

JUDGE: LINDGREN J

DATE OF ORDER: 17 APRIL 2002

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The subpoena for production issued on 2 April 2002 be set aside. 2. The costs of the motion brought by notice of motion filed on 9 April 2002 be reserved. 3. PKF as moving party on the motion and the Commissioner each have liberty to restore the matter in relation to costs on one day's notice.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

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

JUDGE: LINDGREN J

DATE OF ORDER: 17 APRIL 2002

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The subpoena for production issued on 2 April 2002 be set aside. 2. The costs of the motion brought by notice of motion filed on 9 April 2002 be reserved. 3. PKF as moving party on the motion and the Commissioner each have liberty to restore the matter in relation to costs on one day's notice.