Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Rawson Finances Pty Ltd (No 4) [2016] FCA 1436 File number: NSD 1329 of 2014
Judge: PERRY J
Date of judgment: 30 November 2016
Catchwords: EVIDENCE – applications for letters of request to be sent to judicial authorities of Israel – where persons unwilling or unable to come to Australia to give evidence – where persons able to give evidence material to issues to be tried – where interests of justice are served by granting the order
Legislation: Evidence Act 1995 (Cth) s 79 Foreign Evidence Act 1994 (Cth) ss 7, 8
Cases cited: Areffco v Commissioner of Taxation (2011) 84 ATR 924 BCI Finances Pty Limited v Commissioner of Taxation [2012] FCA 855 Commissioner of Taxation v Rawson Finances Pty Ltd (No 2) [2016] FCA 402 Commissioner of Taxation v Rawson Finances Pty Ltd (No 3) [2016] FCA 1243 Director of Public Prosecutions v Alexander (1993) 33 NSWLR 482 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 Rawson Finances Pty Ltd v Commissioner of Taxation (2013) 296 ALR 307 Rawson Finances Pty Ltd v Commissioner of Taxation [2016] FCAFC 95
Date of hearing: 24 October 2016
Date of last submissions: 25 October 2016
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 71
Counsel for the Applicant: Mr M Richmond SC and Ms M Hirschhorn
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