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
Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2023/2023fca0672
For more information, see the original judgement.
