Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Arnold [2014] FCA 959 Citation: Commissioner of Taxation v Arnold [2014] FCA 959
Parties: COMMISSIONER OF TAXATION v STEPHEN PAUL ARNOLD, LEAF CAPITAL PTY LTD (ACN 136 955 265) and DONORS WITHOUT BORDERS (ACN 139 263 871)
File number: NSD 1351 of 2012
Judge: EDMONDS J
Date of judgment: 10 September 2014
Catchwords: PRACTICE AND PROCEDURE – application to give evidence by video link – reliance on business commitments, treatment by regulatory authorities in Australia on previous occasions and litigation in Canada – evidence to be given centrally relevant to facts in dispute – witness credit in issue – cross-examination involving many documents – undertaking by Commissioner not to restrain departure of witness after giving evidence
Legislation: Federal Court of Australia Act 1976 (Cth) s 47A(1) Taxation Administration Act 1953 (Cth) Sch 1, s 290-50
Cases cited: Australian Competition and Consumer Commission v Pirovic Enterprises Pty Ltd [2014] FCA 544 cited Australian Competition and Consumer Commission v World Netsafe Pty Ltd (No 1) (2002) 119 FCR 303 cited Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 3) (2009) 181 FCR 152 cited Dorajay Pty Ltd v Aristocrat Leisure Limited [2007] FCA 1502 cited
Date of hearing: 26 August 2014
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 23
Counsel for the Applicant: Mr DJ Fagan SC with Mr JR King
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