Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Vasiliades v Commissioner of Taxation (No 2) [2017] FCA 185 File numbers: VID 66 of 2015 VID 67 of 2015 VID 68 of 2015
Judge: DAVIES J
Date of judgment: 1 March 2017
Catchwords: PRACTICE AND PROCEDURE – application to give evidence by way of video link – whether an order should be made pursuant to s 47A(1) of the Federal Court Act 1976 (Cth) – whether issues of credit and reliability are central in the case – balancing of factors in exercising discretionary power under s 47A(1) – application in the alternative for an adjournment of the trial date
Legislation: Federal Court Act 1976 (Cth), ss 47A(1), 47C
Cases cited: Commissioner of Taxation v Oswal (No 5) [2015] FCA 1504 Deputy Commissioner of Taxation v Binetter [2017] FCA 69 Hua Wang Bank Berhad v Commissioner of Taxation (No 4) [2014] FCA 495
Date of hearing: 24 February 2017
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 15
Counsel for the Applicant: M Y Bearman
Solicitor for the Applicant: HDL Legal and Consulting
Counsel for the Respondent: S Sharpley QC with S Linden
Solicitor for the Respondent: Review and Dispute Resolution, Australian Taxation Office
ORDERS VID 66 of 2015
VID 67 of 2015
VID 68 of 2015
BETWEEN: SOCRATES VASILIADES Applicant
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent
JUDGE: DAVIES J DATE OF ORDER: 1 MARCH 2017
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