Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Hua Wang Bank Berhad v Commissioner of Taxation (No 4) [2013] FCA 495 Citation: Hua Wang Bank Berhad v Commissioner of Taxation (No 4) [2013] FCA 495
Parties: HUA WANG BANK BERHAD v COMMISSIONER OF TAXATION BYWATER INVESTMENTS LIMITED v COMMISSIONER OF TAXATION CHEMICAL TRUSTEE LIMITED v COMMISSIONER OF TAXATION SOUTHGATE INVESTMENT FUNDS LIMITED v COMMISSIONER OF TAXATION DERRIN BROTHERS PROPERTIES LIMITED v COMMISSIONER OF TAXATION
File numbers: NSD 652 of 2011 NSD 653 of 2011 NSD 654 of 2011 NSD 655 of 2011 NSD 656 of 2011
Judge: PERRAM J
Date of judgment: 23 May 2013
Catchwords: PRACTICE AND PROCEDURE – Witnesses – Application for overseas witnesses to give evidence by video-link – Where credit of witness will be in issue
Legislation: Federal Income Tax Act (Switzerland) of 14 December 1990, entered into force on 1 January 1995 Arts 50, 52(1)
Cases cited: Blackrock Asset Management Australia Services Ltd v Waked (No 2) [2011] FCA 479 cited Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 3) (2009) 181 FCR 152 cited CMA Corporation Ltd v McSorley [2011] FCA 747 cited Kirby v Centro Properties Ltd (2012) 288 ALR 601 cited Stuke v ROST Capital Group Pty Ltd (2012) 207 FCR 86 cited Traxys Europe SA v Balaji Coke Industry Pvt Ltd (No 4) [2012] FCA 1416 cited
Date of hearing: 15 May 2013
Place: The Hague (Heard in Sydney)
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