Benchmark Edge Pty Ltd v Deputy Commissioner of Taxation [2011] FCA 636

FEDERAL COURT OF AUSTRALIA

Benchmark Edge Pty Ltd v Deputy Commissioner of Taxation [2011] FCA 636 Citation: Benchmark Edge Pty Ltd v Deputy Commissioner of Taxation [2011] FCA 636

Parties: BENCHMARK EDGE PTY LTD (ACN 115 326 031), SHAKESPEARE HANEY SECURITIES LIMITED (ACN 087 435 783) and BOTANICAL MARKETING PTY LTD (ACN 119 355 389) v DEPUTY COMMISSIONER OF TAXATION

File number: QUD 356 of 2010

Judge: COLLIER J

Date of judgment: 6 June 2011

Catchwords: PRACTICE AND PROCEDURE – DISCOVERY – notices of motion seeking orders for discovery – discovery sought in relation to amended application seeking orders of review of decision under Administrative Decisions (Judicial Review) Act 1977 (Cth) – decision made to issue garnishee notices under Taxation Administration Act 1953 (Cth) to third party debtors of first and third applicants – second applicant a secured creditor of first and third applicants – Order 15 rule 2 of the Federal Court Rules applicable – general disclosure obligations of parties in proceedings under the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether adjectival relevance of documents sought to grounds of review in amended application – whether claims for discovery of documents constitute "fishing" – priority dispute between respondent and second applicant in relation to third party debts – whether assertion in respondent's statement of reasons answered applicants' claims for discovery – whether authorisation of decision-maker an issue in proceedings – whether documents sought relate to relevant considerations the subject of the amended application – whether fact that documents in public domain means claim for discovery oppressive – whether claims of respondent relating to estoppel and waiver tenable and support claims for discovery