Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 3) [2014] FCA 999

FEDERAL COURT OF AUSTRALIA

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 3) [2014] FCA 999 Citation: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 3) [2014] FCA 999

Parties: CHEVRON AUSTRALIA HOLDINGS PTY LTD v COMMISSIONER OF TAXATION

File numbers: NSD 569 of 2012 NSD 151 of 2013

Judge: EDMONDS J

Date of judgment: 18 September 2014

Catchwords: PRACTICE AND PROCEDURE – whether to grant leave to testify by video link – consent previously given by respondent for certain of applicant's witnesses to testify by video link – consent subsequently withdrawn – no material change of circumstances between giving and withdrawing of consent – whether to grant leave in respect of witness testifying to issues not genuinely in dispute

Date of hearing: 11 September 2014

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 29

Counsel for the Applicant: Mr P Kulevski with Ms K Deards

Solicitor for the Applicant: King & Wood Mallesons

Counsel for the Respondent: Mr J De Wijn QC with Mr T Thawley SC and Ms C Burnett

Solicitor for the Respondent: Maddocks

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 569 of 2012

NSD 151 of 2013

BETWEEN: CHEVRON AUSTRALIA HOLDINGS PTY LTD

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: EDMONDS J DATE OF ORDER: 18 SEPTEMBER 2014 WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The application be allowed. 2. The following witnesses are granted leave to testify by video link: (a) Sezaneh Taherian; and (b) Caroline Silberztein. 3. The cost of the application be costs in the cause. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.