Commissioner of Taxation v Oswal (No 5) [2015] FCA 1504

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Oswal (No 5) [2015] FCA 1504 Citation: Commissioner of Taxation v Oswal (No 5) [2015] FCA 1504

Parties: COMMISSIONER OF TAXATION v RADHIKA PANKAJ OSWAL and MERCURY SERVICES LIMITED

File number: WAD 264 of 2012

Judge: GILMOUR J

Date of judgment: 23 December 2015

Catchwords: PRACTICE AND PROCEDURE – interlocutory application for testimony of witnesses to be taken via video-link pursuant to s 47A of the Federal Court of Australia Act 1976 (Cth) – where the witnesses apprehend that departure prohibition orders will be issued by the applicant – exercise of the Court's discretion – significance and importance of evidence – credibility of witnesses.

Legislation: Foreign Evidence Act 1994 (Cth) ss 7, 9A Federal Court of Australia Act 1976 (Cth) ss 23, 47A Property Law Act 1986 (WA) s 89(1) Taxation Administration Act 1953 (Cth) ss 14S, 14T

Cases cited: Australian Competition & Consumer Commission v World Netsafe Pty Ltd (No 1) (2002) 119 FCR 303 Australian Competition and Consumer Commission v Pirovic Enterprises Pty Ltd [2014] FCA 544 Australian Competition and Consumer Commission v StoresOnline International Inc [2009] FCA 717 Australian Securities and Investments Commission v Rich (2004) 49 ACSR 578 Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 3) (2009) 181 FCR 152 Commissioner of Taxation v Seymour (2015) 65 AAR 443 Erceg v Erceg [2014] NZHC 2601 Hardie Rubber Company Pty Limited v The General Tire & Rubber Company (1973) 129 CLR 521 Hua Wang Bank Berhad v Commissioner of Taxation (No 4) [2013] FCA 495 Huang v University of New South Wales [2010] FCA 208 Kirby v Centro Properties Ltd (2012) 288 ALR 601 Mulherin v Commissioner of Taxation [2013] FCAFC 115 Polanski v Conde Nast Publications Ltd [2005] UKHL 10 Sunstate Airlines (Qld) Pty Ltd v First Chicago Australia Securities Ltd (unreported, NSW Sup Ct, Giles CJ, No 50006 of 1996, 11 March 1997)