Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v The Sage Group plc (No 1) [2013] FCA 1029

FEDERAL COURT OF AUSTRALIA

Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v The Sage Group plc (No 1) [2013] FCA 1029 Citation: Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v The Sage Group plc (No 1) [2013] FCA 1029

Parties: ARCHER CAPITAL 4A PTY LTD AS TRUSTEE FOR THE ARCHER CAPITAL TRUST 4A (ACN 123 463 749) AND OTHERS NAMED IN SCHEDULE 1 v THE SAGE GROUP PLC

File number: NSD 1992 of 2011

Judge: WIGNEY J

Date of judgment: 10 October 2013

Catchwords: PRACTICE AND PROCEDURE – application for standard discovery – whether documents sought directly relevant to issues raised by pleadings or anticipated evidence at trial – where inquiry would be complex and involve various assumptions and hypotheticals – overarching purpose under s 37M of Federal Court of Australia Act 1976 (Cth) DAMAGES – where documents sought may provide evidence as to tax consequences of alternative transaction – where alternative tax consequences might reduce damages arising from alleged breach of contract

Legislation: Federal Court of Australia Act 1976 (Cth), s 37M Federal Court Rules 2011 (Cth), Div 20.2 Income Tax Assessment Act 1997 (Cth), s 6-5(3)

Cases cited: Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v The Sage Group plc [2012] FCA 1476 Atlas Tiles Ltd v Briers (1978) 144 CLR 202 British Transport Commissioner v Gourley [1956] AC 185 Daniels v Anderson (1995) 37 NSWLR 438 Jindi (Nominees) Pty Ltd v Dutney (1993) 26 ATR 206 Masters v Cameron (1954) 91 CLR 353 Williamson v Commissioner for Railways (1960) SR (NSW) 252