Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCA 974

Federal Court of Australia

Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCA 974 File numbers: QUD 512 of 2018 QUD 513 of 2018 QUD 399 of 2019

Judgment of: LOGAN J

Date of judgment: 5 August 2021

Catchwords: PRACTICE AND PROCEDURE – application to reopen proceedings – where respondents seek to recall key witness for cross-examination and to tender further evidence – where part of the further evidence was telephone intercept transcript – where that evidence was tendered in criminal proceedings before the District Court of New South Wales – where that evidence was admissible in civil proceedings from that date onwards – where it was a forensic choice of the respondent not to tender the transcripts during trial – whether that choice was affected by model litigant obligations – whether the tender of transcripts of QUD513/2018 and QUD399/2019 in QUD512/2018 should be allowed – whether the tender of a judgment of the Court of Criminal Appeal of the Supreme Court of New South Wales should be allowed – whether the tender of a certificate of conviction should be allowed – application to re-open allowed only in respect of the proposed tender of certificate of conviction and certificate as to outcome of appeal and cross-examination and re-examination thereon

Legislation: Crimes Act 1914 (Cth) Evidence Act 1995 (Cth) ss 55, 56, 91, 92. 101A, 102, 103, 128, 178 Federal Court of Australia Act 1976 (Cth) ss 37M, 37N, 37AF Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) s 353-10 Telecommunications (Interception and Access) Act 1979 (Cth) s 75A