B.C.I Finances Pty Limited (in liq) v Commissioner of Taxation [2015] FCA 679

FEDERAL COURT OF AUSTRALIA

B.C.I Finances Pty Limited (in liq) v Commissioner of Taxation [2015] FCA 679 Citation: B.C.I Finances Pty Limited (in liq) v Commissioner of Taxation [2015] FCA 679

Parties: B.C.I FINANCES PTY LIMITED (IN LIQ) v COMMISSIONER OF TAXATION, ANDREW BINETTER, GARY BINETTER, MARGARET BINETTER, JOHN SHEAHAN and IAN RUSSELL LOCK

File number(s): NSD 626 of 2011

Judge(s): JAGOT J

Date of judgment: 7 July 2015

Catchwords: EVIDENCE – whether leave should be granted to release parties from implied undertaking not to make use of documents filed in these proceedings for purposes other than these proceedings – whether leave should be refused on the basis that documents were obtained pursuant to a letter of request issued under s 7 of the Foreign Evidence Act 1994 (Cth)

Legislation: Foreign Evidence Act 1994 (Cth) ss 7, 9, 9A, 10, 13, 14, 15, 16 Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) s 355-70(4) Corporations Regulations 2011 (Cth) reg 5.6.55(1) Convention on the Taking of Evidence Abroad in Civil or Commercial Matters arts 9, 10

Cases cited: BCI Finances Pty Limited v Commissioner of Taxation [2012] FCA 855 Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753 Commissioner of Taxation v Rawson Finances Pty Ltd [2015] FCA 628 Damberg v Damberg [2001] NSWCA 87; (2001) 52 NSWLR 492 Dendron GmbH v Regents of the University of California [2004] EWHC 589; [2005] 1 WLR 200 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 Harman v Secretary of State for the Home Department [1983] 1 AC 280 Hearne v Street [2008] HCA 36; (2008) 235 CLR 125 Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26 Yosef Muskona v Gideon Maor, No's 632/77 and 662/77, dated 2 May 1978