Esso Australia Resources Pty Ltd (ACN 091 829 819) v Commissioner of Taxation [2010] FCA 215

FEDERAL COURT OF AUSTRALIA

Esso Australia Resources Pty Ltd (ACN 091 829 819) v Commissioner of Taxation [2010] FCA 215 Citation: Esso Australia Resources Pty Ltd (ACN 091 829 819) v Commissioner of Taxation [2010] FCA 215

Parties: ESSO AUSTRALIA RESOURCES PTY LTD (ACN 091 829 819) v COMMISSIONER OF TAXATION

File numbers: VID 1024 of 2004, VID 1025 of 2004, VID 1026 of 2004, VID 1027 of 2004, VID 1028 of 2004, VID 1029 of 2004, VID 1030 of 2004, VID 1031 of 2004, VID 1032 of 2004, VID 1033 of 2004, VID 1034 of 2004, VID 1035 of 2004, VID 1312 of 2004, VID 1313 of 2004

Parties: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ABN 29 004 228 004) v COMMISSIONER OF TAXATION

File numbers: VID 1036 of 2004, VID 1037 of 2004, VID 1038 of 2004, VID 1039 of 2004, VID 1040 of 2004, VID 1041 of 2004, VID 1042 of 2004, VID 1043 of 2004, VID 1044 of 2004, VID 1045 of 2004, VID 1047 of 2004, VID 1120 of 2007, VID 1121 of 2007, VID 1122 of 2007, VID 1123 of 2007, VID 1124 of 2007, VID 1125 of 2007, VID 1126 of 2007, VID 1127 of 2007, VID 1128 of 2007, VID 1129 of 2007, VID 1130 of 2007, VID 1131 of 2007

Judge: SUNDBERG J

Date of judgment: 5 February 2010

Catchwords: PRACTICE AND PROCEDURE - respondent seeking amendment to pleadings - whether leave to amend should be granted at late stage and without explanation - respondent seeking further discovery - whether documents relevant or late without explanation