Song v Commissioner of Taxation [2018] FCA 840

FEDERAL COURT OF AUSTRALIA

Song v Commissioner of Taxation [2018] FCA 840 File number: VID 172 of 2018

Judge: DAVIES J

Date of judgment: 2 August 2018

Catchwords: PRIVILEGE – Claim of legal professional privilege – application in personal capacity – application in capacity as company director – whether advice given was legal or commercial in character - whether dominant purpose of documents was to give or obtain legal advice – whether third party was agent of applicant for purposes of communications made to obtain or receive legal advice – whether the person from whom advice was sought or given was a qualified foreign lawyer – whether advice provided by a foreign lawyer provided in that capacity – whether inference could be drawn of a person providing legal advice under supervision of a qualified lawyer

Legislation: Taxation Administration Act 1953 (Cth)

Cases cited: AWB Ltd v Cole (No. 5) (2006) 155 FCR 30 Balabel and Another v Air India (1988) Ch 317 Brookfield Multiplex Ltd v International Litigation Funding Partners Pty Ltd (No 2) (2009) 180 FCR 1 Commissioner of Australian Federal Police and Another v Propend Finance Pty Limited and Others (1997) 188 CLR 501 Cook v Pasminco Ltd (No 2) (2000) 107 FCR 44 Kennedy v Wallace (2004) 142 FCR 185 Lock, in the matter of Cedenco JV of Australia Pty Ltd (in liq) [2017] FCA 1306 Pratt Holdings Pty Ltd v Commissioner of Taxation (2004) 136 FCR 357 The Attorney-General for the Northern Territory of Australia v Kearney (1985) 158 CLR 500 Trade Practices Commission v Sterling (1979) 36 FLR 244 Wheeler v Le Marchant (1881) 17 Ch D 67