Hart v Commissioner of Taxation (No 2) [2016] FCA 897

FEDERAL COURT OF AUSTRALIA

Hart v Commissioner of Taxation (No 2) [2016] FCA 897 File number: QUD 29 of 2010

Judge: BROMWICH J

Date of judgment: 5 August 2016

Catchwords: PRACTICE AND PROCEDURE – whether evidence of forensic accountant falls within opinion rule exception in s 79(1) of the Evidence Act 1995 (Cth)

Legislation: Evidence Act 1995 (Cth), ss 50, 76, 79, 79(1), 135, s 191(2)(b) Federal Court of Australia Act 1976 (Cth), ss 37M, 37N, 37P Federal Court Rules 2011 (Cth), r 40.04 Income Tax Assessment Act 1936 (Cth), Pt IVA

Cases cited: ASIC v Rich [2005] NSWSC 149; (2005) 190 FLR 242 Dasreef Pty Ltd v Hawchar [2011] HCA 21; (2011) 243 CLR 588 HG v The Queen [1999] HCA 2; (1999) 197 CLR 414 Quick v Stoland (1998) 87 FCR 371

Date of hearing: 8 June 2016

Registry: Queensland

Division: General Division

National Practice Area: Taxation

Category: Catchwords

Number of paragraphs: 44

Counsel for the Applicant: Mr K N Wilson QC with Mr A J Anderson

Solicitor for the Applicant: Cleary Hoare Solicitors

Counsel for the Respondent: Mr N Williams SC with Ms M Brennan QC and Mr R Jedrzejczyk

Solicitor for the Respondent: Australian Government Solicitor

ORDERS QUD 29 of 2010

BETWEEN: MICHAEL JAMES PATRICK HART Applicant

AND: COMMISSIONER OF TAXATION Respondent

JUDGE: BROMWICH J DATE OF ORDER: 24 JUNE 2016

THE COURT ORDERS THAT:

1. The applicant's amended interlocutory application dated 8 February 2016 be dismissed. 2. The evidence of Mr David Van Homrigh by way of his report dated 5 February 2015, as qualified by a subsequent revision of the assumptions provided and a resulting supplementary report in the form of a letter dated 8 September 2015, be admitted into evidence at the trial, subject to him being made available for cross-examination. 3. Costs be reserved. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.