Anglo American Investments Pty Ltd v Commissioner of Taxation [2021] FCA 1253

Federal Court of Australia

Anglo American Investments Pty Ltd v Commissioner of Taxation [2021] FCA 1253 Appeal from: Application for leave to appeal: Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCA 974

File number: QUD 268 of 2021

Judgment of: MCKERRACHER J

Date of judgment: 14 October 2021

Publication of reasons: 15 October 2021

Catchwords: EVIDENCE – application for leave to appeal primary judge's decision to allow re-opening of case for further cross-examination of key witness – proposed tender of a certificate of conviction for the purpose of cross-examination on credibility – whether certificate of conviction is inadmissible by reason of s 91 of the Evidence Act 1995 (Cth) – where the exception in s 92(2) does not apply because the witness is not a party to the proceedings – whether the facts sought to be proved by the certificate are facts that were in issue in the criminal proceeding – operation of ss 91, 92 and 178 of the Evidence Act

Legislation: Acts Interpretation Act 1901 (Cth) s 15AB(1) Crimes Act 1914 (Cth) ss 43, 43(1) Evidence Act 1995 (Cth ss 91, 91(1), 92(2), 92(3), 103, 128, 178, 178(3), 190(3) Federal Court of Australia Act 1976 (Cth) s 24(1A) Taxation Administration Act 1953 (Cth) Pt IVC

Cases cited: Adam P Brown Male Fashions Pty Ltd v Philip Morris Inc (1981) 148 CLR 170 Ahern v Deputy Commissioner of Taxation (Q) [1987] FCA 312; (1987) 76 ALR 137 Batey v Potts [2004] NSWSC 606; (2004) 61 NSWLR 274 Bomanite Pty Ltd v Slatex Corp Aust Pty Ltd [1991] FCA 536; (1991) 32 FCR 379 Chevalley and Another v Industrial Court New South Wales and Others [2011] NSWCA 357; (2011) 82 NSWLR 634 Commercial Union Workers' Compensation (NSW) Limited v Clayton [2000] NSWCA 283 Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC; (2013) 282 FLR 1 146 Crawley v Vero Insurance Ltd (No 7) [2014] NSWSC 80 Décor Corp Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Gonzales v Claridades [2003] NSWSC 508; (2003) 58 NSWLR 188 Griffiths v The Queen [1977] HCA 44; (1977) 137 CLR 293 Hollington v F Hewthorn & Co Ltd [1943] 1 KB 587 House v The King [1936] HCA 40; (1936) 55 CLR 499 Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Josifoski Velevski [2013] NSWSC 1103 Lenijamar Pty Ltd v AGC (Advances) Limited [1990] FCA 520; (1990) 27 FCR 388 Marsh v The Queen [2015] NSWCCA 154 Maxwell v The Queen [1996] HCA 46; (1996) 184 CLR 501 Melbourne City Investments Pty Ltd v Treasury Wine Estates Ltd [2017] FCAFC 98; (2017) 252 FCR 1 Murdoch University v Mainsbridge (1998) 84 IR 111 Oswal v Burrup Fertilisers Pty Ltd [2011] FCAFC 117; (2011) 85 ACSR 531 Prothonotary of the Supreme Court of New South Wales v Livanes [2012] NSWCA 325 R v Burns (2003) 137 A Crim R 557; [2003] NSWCCA 30 R v Eastman (No 21) [2017] ACTSC 255 R v El-Azzi [2004] NSWCCA 455 R v Hancock [1996] 2 Cr App R 554 R v McGoldrick [1998] NSWSC 121 R v Petroulias [2005] NSWCCA 75; (2005) 62 NSWLR 663 R v Jones (No 3) [2007] NSWSC 771 R v Jones (No 7) [2007] NSWSC 1158 R v Ronen (2004) 211 FLR 297; [2004] NSWSC 1290 Re HIH Insurance Ltd (in liq) [2015] NSWSC 790 Roberts v Western Australia [2005] WASCA 37; (2005) 29 WAR 445 Smith v Queen [2001] HCA 50; (2001) 206 CLR 650 The Prothonotary of the Supreme Court of New South Wales v Sukkar [2007] NSWCA 341 Tieu v The Queen [2016] NSWCCA 111; (2016) 92 NSWLR 94 Wyman v Queensland [2015] FCAFC 108; (2015) 235 FCR 464 Heydon JD, Cross on Evidence (9th ed, LexisNexis Australia, 2012)