L'Estrange v. Federal Commissioner of Taxation.
Judges:Menzies J
Court:
High Court
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
