McNeil v Commissioner of Taxation [2003] FCA 958

FEDERAL COURT OF AUSTRALIA

McNeil v Commissioner of Taxation [2003] FCA 958

EVIDENCE – voir dire ruling in advance of final hearing – whether evidence of expert should be disallowed on grounds of relevance and/or ultimate issue and/or opinion without specialised knowledge – concession on scope of evidence conveyed with leave after hearing of voir dire – whether evidence should nevertheless be disallowed.

Evidence Act 1995 (Cth) ss 55, 56(2), 76(1), 79, 80(a) Income Tax Assessment Act 1997 (Cth) CGT Event A1 s 104-10 Taxation Administration Act 1953 (Cth) s 14ZZO

EI Dupont de Nemours & Co v Imperial Chemical Industries PLC (2002) 54 IPR 304 Smith v R (2001) 206 CLR 650 Allstate Life Insurance Co v ANZ Banking Group Limited (No 6) (1996) 64 FCR 79 Abbott v Philbin [1961] AC 352 Donaldson v Commissioner of Taxation of the Commonwealth of Australia (1974) 23 FLR 1 Commissioner of Taxation v Lamesa (1997) 77 FCR 597 Commissioner of Inland Revenue v Wattie & Anor [1999] 1 WLR 873 Commissioner of Taxation v Montgomery (1999) 198 CLR 639 Makita (Australia) Pty Ltd v Sprowles (2001) 52 NSWLR 705 Sydneywide Distributors Pty Ltd & Anor v Red Bull Australia Pty Ltd & Anor (2002) 55 IPR 354 HG v The queen (1999) 197 CLR 414 Velevski v R (2002) 187 ALR 233

Australian Law Reform Commission (ALRC) 26 Vol 1 par 641 R W Parsons, Income Taxation in Australia, LBC, 1985 HELEN MARY McNEIL v COMMISSIONER OF TAXATION N 1169 of 2002 CONTI J 11 SEPTEMBER 2003 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1169 OF 2002

BETWEEN: HELEN MARY McNEIL

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: CONTI J

DATE OF ORDER: 11 SEPTEMBER 2003

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The affidavit of Steve McClintock sworn 24 July 2003 be disallowed into evidence on a voir dire conducted in advance of the final hearing of the proceedings awaiting final determination. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.