Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Oswal v Commissioner of Taxation (No 4) [2016] FCA 666 File numbers: NSD 850 of 2012 NSD 851 of 2012 NSD 852 of 2012
Judge: PAGONE J
Date of judgment: 24 May 2016
Catchwords: PRACTICE AND PROCEDURE – interlocutory application – application to set aside notice to produce – documents filed in other proceedings – whether production contrary to implied undertaking – achievement of justice guiding principle.
Legislation: Income Tax Assessment Act 1997 (Cth)
Cases cited: Cadbury Schweppes Pty Ltd v Amcor Limited [2008] FCA 398 Comcare v John Holland Rail Pty Ltd (No 5) (2011) 195 FCR 43 Esso Australia Resources Ltd v Plowman (1995) 183 CLR 10 Hearne v Street (2008) 235 CLR 125 Oswal & Ors v Federal Commissioner of Taxation (2013) 233 FCR 110 Springfield Nominees Pty Ltd v Bridgelands Securities Limited (1992) 38 FCR 217
Date of hearing: 19 and 24 May 2016
Date of publication of reasons: 3 June 2016
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 10
Counsel for the Applicant: Ms S Kaur-Bains
Solicitor for the Applicant: Kennedys
Counsel for the Respondent: Ms M Hirschhorn with Mr C Peadon
Solicitor for the Respondent: Minter Ellison
Table of Corrections
6 June 2016 In the appearances on the cover page, counsel for the applicant and respondent have been corrected.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate