Federal Court of Australia
Federal Court of Australia
Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 File number(s): VID 770 of 2021 VID 526 of 2022
Judgment of: BUTTON J
Date of judgment: 21 June 2023
Catchwords: PRACTICE AND PROCEDURE – discovery – where the Commissioner of Taxation sought orders for discovery – where application for discovery made less than four months from scheduled trial date – whether proposed categories of discovery relevant to purpose of scheme under Pt IVA of the Income Tax Assessment Act 1936 (Cth) – whether proposed categories of discovery go to applicant's subjective purposes for entering into or carrying out the scheme – orders granted in part PRACTICE AND PROCEDURE – discovery – Sabre orders – where documents sought may be held by the applicant's parent company
Legislation: Income Tax Assessment Act 1936 (Cth) Pt IVA, ss 177D, 264A Income Tax Assessment Act 1997 (Cth) Pt 3-90 Taxation Administration Act 1953 (Cth) s 14ZYA, Sch 1 s 353-10 Federal Court Rules 2011 (Cth) rr 20.11, 20.12, 20.15
Cases cited: Federal Commissioner of Taxation v News Australia Holdings Pty Ltd (2010) 79 ATR 461; [2010] FCAFC 78 Federal Commissioner of Taxation v Peabody (1994) 181 CLR 359 Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Sabre Corporation Pty Ltd v Russ Kalvin's Hair Care Company (1993) 46 FCR 428
Division: General Division
Registry: Victoria
National Practice Area: Taxation
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