Denlay v Commissioner of Taxation (No 2) [2011] FCA 1093

FEDERAL COURT OF AUSTRALIA

Denlay v Commissioner of Taxation (No 2) [2011] FCA 1093 Citation: Denlay v Commissioner of Taxation (No 2) [2011] FCA 1093

Parties: KEVIN VINCENT DENLAY v COMMISSIONER OF TAXATION MIRJA HELENA DENLAY v COMMISSIONER OF TAXATION

File number(s): QUD 151 of 2009 QUD 152 of 2009

Judge: LOGAN J

Date of judgment: 17 June 2011

Catchwords: EVIDENCE – hearsay rule – exceptions – business records – whether documents met requirements in s 69(2) of the Evidence Act 1995 (Cth) – where documents obtained by employee of institution without permission of that institution – where employee had knowledge of record – keeping system – where documents had significant details concerning applicants' activities and identity – documents met requirements of s 69 of the Evidence Act 1995 (Cth) – documents admissible EVIDENCE – admissibility – improperly or illegally obtained evidence – whether documents illegally obtained – where manner in which documents obtained was contrary to Liechtenstein but not Australian law – where duty of confidence is not relevant factor – where respondent not party to manner in which documents obtained – documents not illegally obtained by respondent – documents admissible

Legislation: Evidence Act 1995 (Cth) ss 69, 138, Income Tax Assessment Act 1936 (Cth) ss 166, 263, 264 Intelligence Services Act 2001 (Cth)

Cases cited: Denlay v Commissioner of Taxation (2010) 276 ALR 675 cited Denlay v Commissioner of Taxation [2011] FCAFC 63 cited Pearce v Button (1985) 8 FCR 388 considered Smorgon v Australian & New Zealand Banking Group Ltd; Commissioner of Taxation v Smorgon (1976) 134 CLR 470 considered