Origin Energy Limited v Commissioner of Taxation [2019] FCA 2219

FEDERAL COURT OF AUSTRALIA

Origin Energy Limited v Commissioner of Taxation [2019] FCA 2219 File numbers: NSD 198 of 2018 NSD 199 of 2019 NSD 200 of 2019

Judge: THAWLEY J

Date of judgment: 4 September 2019

Legislation: Evidence Act 1995 (Cth) ss 55(1), 56(2), 76

Cases cited: Federal Commissioner of Taxation v Star City Pty Ltd (2009) 175 FCR 39 Hallstroms Proprietary Limited v Federal Commissioner of Taxation (1946) 72 CLR 634

Date of hearing: 4 and 5 September 2019

Registry: New South Wales

Division: General Division

National Practice Area: Taxation

Category: No Catchwords

Number of paragraphs: 31

Counsel for the Applicant: Mr JW de Wijn QC with Mr IJ Stanley

Solicitor for the Applicant: Herbert Smith Freehills

Counsel for the Respondent: Mr J Hmelnitsky SC with Ms M Hirschhorn and Mr M Cosgrove

Solicitor for the Respondent: MinterEllison

ORDERS NSD 198 of 2018

NSD 199 of 2019

NSD 200 of 2019

BETWEEN: ORIGIN ENERGY LIMITED ACN 000 051 696 Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent

JUDGE: THAWLEY J DATE OF ORDER: 4 SEPTEMBER 2019

THE COURT ORDERS THAT:

1. The following documents contained in the Court Book (CB) objected to by the respondent form part of the evidence: Volume 1 of the Court Book at Tab 14; pages 169-171 (1CB14 (pages 169-171); 1CB17 (pages 191-193); 1CB21 (pages 284-300); 1CB22 (pages 301-303); 2CB25 (pages 2302-2338); 3CB24 (pages 2296-2301); 3CB33 (pages 2900-2903); and paragraphs 3.1 to 3.5, paragraphs 3.25, 3.36, 3.37, 3.39, 3.47 and 4.19(e) and (h) at 3CB39 (pages 2918-3304). Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.