Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Hart v Commissioner of Taxation (No 3) [2017] FCA 571 File number: QUD 29 of 2010
Judge: BROMWICH J
Date of judgment: 26 May 2017
Catchwords: PRIVILEGE – whether legal professional privilege waived in two opinions of senior counsel – where substance of the opinions was referred to in pleadings, submissions and evidence of the party seeking to maintain privilege in proceedings concerning the same subject matter – held: waiver of legal professional privilege established
Legislation: Income Tax Assessment Act 1936 (Cth), Pt IVA
Cases cited: Attorney-General (NT) v Maurice [1986] HCA 80; (1986) 161 CLR 475 Australian Unity Health Ltd v Private Health Insurance Administration Council [1999] FCA 1770 Bennett v Chief Executive Officer of the Australian Customs Service [2004] FCAFC 237; (2004) 140 FCR 101 Mann v Carnell [1999] HCA 66; (1999) 201 CLR 1
Date of hearing: 5 August 2016
Registry: Queensland
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 16
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: 5 august 2016
THE COURT ORDERS THAT:
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