FEDERAL COURT OF AUSTRALIA
Brown v Commissioner of Taxation [2001] FCA 240
EVIDENCE – where Taxpayer failed to declare home unit as part of his income – where Taxpayer claimed he believed home unit was a gift– where Taxation Office investigated Taxpayer’s claim – where Taxpayer’s accounting and legal representatives initiated meeting with members of the Taxation Office – whether meeting inadmissible under Evidence Act s131(1)(a)– whether operation of s131(1)(a) excluded by s131(2)(g) – whether evidence relevant
Evidence Act s 131
Hayes v Federal Commissioner of Taxation (1956) 96 CLR 47 referred to
JOHN JOSEPH BROWN v COMMISSIONER OF TAXATION
N 1480 of 1999
EMMETT J
21 MARCH 2001
SYDNEY
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IN THE FEDERAL COURT OF AUSTRALIA |
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N 1480 OF 1999 |
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BETWEEN: |
JOHN JOSEPH BROWN APPLICANT
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AND: |
COMMISSIONER OF TAXATION RESPONDENT
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DATE: |
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WHERE MADE: |
CORRIGENDUM TO THE REASONS FOR JUDGMENT OF EMMETT J
DELIVERED 13 MARCH 2001
On the orders page:
1. Order 2 should be deleted.
2. The date in Order 4 should read 31 July 2001.
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I certify that this is a true and correct copy of the corrigendum to the Reasons for Judgment of the Honourable Justice Emmett. |
Associate:
Dated: 21 March 2001
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Counsel for the Applicant: |
Mr M Christie with Mr J Scarcella |
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Solicitor for the Applicant: |
Blake Dawson Waldron |
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Counsel for the Respondent: |
Mr D McGovern |
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Solicitor for the Respondent: |
Australian Government Solicitor |
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Date of Hearing: |
12 March 2001 |
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Date of Judgment: |
13 March 2001 |
