Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Rawson Finances Pty Ltd (No 2) [2016] FCA 402 File number: NSD 1329 of 2014
Judge: PERRY J
Date of judgment: 22 April 2016
Catchwords: EVIDENCE – application for a letter of request to be sent to the judicial authorities of Israel pursuant to s 7 of the Foreign Evidence Act 1994 (Cth) - whether application is in substance a request for production of documents or discovery from a non-party – whether documents sought are ancillary to and in aid of the request to take the evidence of a witness – whether evidence directed at admissibility of documents is evidence material to an issue to be tried - whether application is an abuse of process in seeking further evidence in proceedings to set aside a Tribunal decision and related judgments on the ground of fraud – whether witness willing or able to come to Australia to give evidence. PRIVILEGE –whether proposed orders to facilitate production of documents would infringe the privilege against self-incrimination of the two directors of the respondent.
Legislation: Crimes Act 1914 (Cth) Criminal Code Act 1995 (Cth) Evidence Act 1906 (WA) Federal Court Rules 2011 (Cth) Foreign Evidence Act 1994 (Cth)
Cases cited: Areffco and Commissioner of Taxation [2011] AATA 628 BCI Finances Pty Limited v Commissioner of Taxation [2012] FCA 855 Beach Petroleum NL v Johnson (1993) 43 FCR 1 Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753 Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission [2002] HCA 49; (2002) 213 CLR 543 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 MacDonald v Australian Securities and Investments Commission [2007] NSWCA 304; (2007) 73 NSWLR 612 Novotny v Todd [2002] WASCA 79 Rank Film Distributors Ltd v Video Information Centre [1982] AC 380 Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26; (2013) 296 ALR 307 Re Intercontinental Development Corporation Pty Ltd (1975) 1 ACLR 253 Re New World Alliance Pty Limited (Receiver and Manager Appointed); Sycotex Pty Limited v Baseler (1993) 47 FCR 90 Reid v Howard (1995) 184 CLR 1 Sorby v Commonwealth (1983) 152 CLR 281 The Ampthill Peerage [1977] AC 547 Wentworth v Rogers (No 5) (1986) 6 NSWLR 534
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