Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation [2019] FCA 1028 File number: QUD 512 of 2018
Judge: LOGAN J
Date of judgment: 12 June 2019
Catchwords: EVIDENCE – objection to evidence – where the respondent objected to affidavit evidence as to contents of documents said to be unavailable to party – whether paragraphs of the affidavit were admissible under s 48(4)(b) of the Evidence Act 1995 (Cth) – whether standard of proof of contents is beyond reasonable doubt – where paragraphs describe generally the document's contents – objection overruled
Legislation: Evidence Act 1995 (Cth) ss 48, 51, 142 Evidence Act 1995 (NSW) s 48
Cases cited: Brown v Brown (1858) 27 LJQB 173 Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Maks v Maks (1986) 6 NSWLR 34 Metropolitan Petar v Mitreski [2010] NSWSC 1187 Minassian v Minassian [2010] NSWSC 708 Sugden v Lord St Leonards (1876) 1 PD 154 Winter v Nemeth [2018] NSWSC 644 Woodward v Goulstone (1886) 11 App Cas 469
Dates of hearing: 12 June 2019
Registry: Queensland
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 23
Counsel for the Applicant: Mr J Hyde Page
Solicitor for the Applicant: Mark J Ord
Counsel for the Respondent: Ms K Stern SC with Ms J Jacques and Ms C Ensor
Solicitor for the Respondent: Australian Government Solicitor
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