Silvia v Commissioner of Taxation [2001] NSWSC 562

New South Wales Supreme Court

CITATION : Silvia v Commissioner of Taxation [2001] NSWSC 562 CURRENT JURISDICTION: Equity FILE NUMBER(S) : SC 1117/98 HEARING DATE(S) : 3 & 4 July 2001 JUDGMENT DATE : 4 July 2001

Brian Raymond Silvia (P1) UFI Pools & Spas (Mfg) Pty Ltd (In Liq) (Receiver & Manager Appointed) (P2) UFI Pools & Spas (Illawarra) Pty Ltd (In Liq) (Receiver & Manager Appointed) (P3) Commissioner of Taxation (D) Granville Russell Taylor (XD1) PARTIES : Clive Martin Bradshaw (XD2) Ni Jungue Lai (XD3) Ronald Leonard Stokes (XD4) Anthony Macri (XD5) Kathal Kester Spence (XD6) Denis Albert Watson (XD7) JUDGMENT OF : Hamilton J

S D Rares SC and P A Fury (P1-3) M R Aldridge SC (D) COUNSEL : T D Castle (XD1) R S McColl SC and A Metaxas (XD2-5) No appearance (XD6) S L Walmsley SC and S Glascott (XD7) Kemp Strang (P1-3) Australian Government Solicitor (D) SOLICITORS : Morgan Lewis Alter (XD1) Diamond Peisah & Co (XD2-5) No representation (XD6) Deacons Graham & James (XD7) CATCHWORDS : EVIDENCE [23] - Admissibility and relevance - In general - Other cases - Test of admissibility under Evidence Act 1995 - Admissibility on one but not the other of two separate claims between different parties - Whether evidence should be admitted against some parties only - Whether use of evidence should be limited to use against some parties only. Corporations Law ss 588FF, 588FG, 588FGA & 588FGB LEGISLATION CITED : Evidence Act 1995 ss 55, 56 & 136 Supreme Court Act 1970 s 78 Insurance Exchange of Australasia v Dooley (2000) 50 NSWLR 222 CASES CITED : Maritime Union of Australia v Geraldton Port Authority [1999] FCA 685 Sandtara Pty Ltd v Abigroup Ltd (1997) 42 NSWLR 5 S J Odgers SC, Uniform Evidence Law (4th ed 2000) [56.2] DECISION : Evidence admitted generally and limitation of use refused.