PRICE & PRICE

In the matter of *Price & Price*, Forrest J of the Federal Court of Australia was required to determine the appropriate orders concerning the disclosure of certain documents to the Deputy Commissioner for Taxation. The dispute involved the disclosure of various affidavits filed by Ms Price, Mr Price, Mr B, and Mr C, as well as specific exhibits and the court's own reasons for judgment.

The central legal issue before the court was the extent to which these documents, generated during the course of proceedings, should be made available to the Deputy Commissioner for Taxation. This involved considering the nature of the documents and their relevance to any potential taxation inquiries or proceedings involving the parties.

Forrest J ordered that the Principal Registrar provide the specified affidavits, exhibits, and the court's reasons for judgment to the Deputy Commissioner for Taxation. The court's reasoning appears to have been directed towards facilitating the Deputy Commissioner's access to relevant information, likely in the context of tax administration or enforcement, by ordering the disclosure of these evidentiary materials.