L'Estrange v. Federal Commissioner of Taxation.

Judges:
Menzies J

Court:
High Court

Judgment date: Judgment (oral) handed down 15 May 1973.

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Menzies J.: In this matter I have decided to make an order under O. 32, r. 18 of the High Court Rules applicable to these taxation appeals by O. 65, r. 2.

The order will be (1) for the discovery of all reports in writing by officers of the respondent upon which the betterment statements, the foundation of the assessments in question, were based and of any documents upon which such reports were themselves based; and (2) for the discovery of all reports in writing by officers of the respondent upon which the respondent relied in forming the opinion that in relation to any year of income the appellant had avoided tax due to evasion and any document upon which such reports were themselves based.

I should perhaps say that in deciding to make the foregoing orders, I have taken into account the decision of Walsh J. in
Krew v. The Commissioner of Taxation of the Commonwealth of Australia 71 ATC 4213; 45 A.L.J.R. 249 and the desirability of documents being made available prior to the hearing of appeals rather than at such hearings.

I also order that the respondent pay the appellant's costs of and incidental to this application and I certify for counsel.