Scallan, Anthony John v Commissioner of Taxation

NOT FOR CIRCULATION

IN THE FEDERAL COURT OF AUSTRALIA )
1

NEW SOUTH WALES DISTRICT REGISTRY j No. G3045-3048 of 1987

1

GENERAL DIVISION i

BETWEEN: ANTHONY JOHN SCALLAN
Appl i cant

- AND : THE COMMISSIONER OF

TAXAT I ON
Respondent

JUDGE MAKING ORDER: LOCKHART
WHERE ORDER MADE: SYDNEY
DATE ORDER MADE: 9 AUGUST

MINUTE OF ORDERS

THE COURT ORDERS THAT:

1. Leave be given to the parties to obtain a hearing date
from the Registrar.

NOTE: Settlement and entry of orders is dealt with in Order

36 of the Federal Court Rules.

2 . The matter is adjourned to 30 August 1988 at 9.30 a.m.

3 .

Leave be given to both parties to issue subpoenas

returnable on 30 August 1988.

4 .

The costs of the hearing today be the respondent's costs

in the proceeding.

IN THE FEDERAL COURT OF AUSTRALIA )
1

NEW SOUTH WALES DISTRICT REGISTRY ) NO. G3045-3048 Of 1987
1
GENERAL DIVISION

BETWEEN: ANTHONY JOHN SCALLAN
Applicant

- AND : THE COMMISSIONER OF
TAXATION
Respondent

9 August 1988

REASONS FOR JUDGMENT

LOCKHART J .

The applicant seeks leave to administer 'interrogatories.

The applicant has in accordance with the Court's practice very properly prepared the draft interrogatories so that the

Court can determine whether they should be allowed. The

issues between the parties have been clearly defined in

Statements of Issues filed by each party which are in essence

the same. There is one difference in that the applicant puts

in issue whether he made a profit from the sale of a motor

vehicle. The respondent assumes that hat question is

answered in the affirmative and then goes on to define as an

issue the tax consequence of the receipt of that profit.

L .

The interrogatories do not in my opinion go to any of

the matters in issue directly or indirectly. They seize upon

certain documents which the respondent discovered to the

applicant in accordance with the process of discovery

previously undertaken. The applicant seeks to interrogate

the respondent about those documents and about an

investigation into the applicant's affairs by the respondent.
In my opinion none of those interrogatories go to relevant

matters and I decline to allow them to be administered.

However, this directions hearing has been put to good

use in that the issues have been broadly explored and the

case is now ready for trial. I therefore give leave to the

parties to obtain a hearing date from the Registrar.

The matter is adjourned until Tuesday, 30 August next at

9.30 a.m. for the purpose of dealing with subpoenas and any

issues that may be perceived in the meantime to be

outstanding before the trial. Accordingly I give leave to

both parties to issue subpoenas returnable on that day. As

to the costs of today, I direct that the costs of today's

hearing be the respondent's costs in the proceeding.

I certify that this and the preceding

page are a true copy of the reasons for

judgment herein of the Honourable Mr.
Justice Lockhart.
Associate h.=*
Date: 9 August, 1988

CaseChat Overview and Summary

Anthony John Scallan brought a proceeding against the Commissioner of Taxation in the Federal Court of Australia, seeking leave to administer interrogatories to the Commissioner. The case involved tax-related disputes and the admissibility of certain documents and investigations. The court was required to determine whether the interrogatories proposed by Scallan were relevant to the issues in the case, and if they should be allowed.

The interrogatories proposed by Scallan were intended to focus on certain documents discovered by the Commissioner during the discovery process, as well as an investigation into Scallan's affairs by the Commissioner. However, the Court found that these interrogatories did not directly or indirectly address the matters in issue between the parties. The Court concluded that none of the interrogatories went to relevant matters and declined to allow them to be administered.

Despite the denial of leave to administer interrogatories, the directions hearing was productive as it allowed for a broad exploration of the issues in the case. The Court determined that the case was now ready for trial. Therefore, the Court granted leave to both parties to obtain a hearing date from the Registrar, and adjourned the matter until 30 August 1988 at 9:30 a.m. The Court also allowed both parties to issue subpoenas returnable on that day. The costs of the hearing were directed to be the respondent's costs in the proceeding.

In summary, the Court denied the applicant's request for leave to administer interrogatories, but the directions hearing was effective in clarifying the issues in the case and preparing it for trial. The matter was adjourned, and the parties were given leave to obtain a hearing date and issue subpoenas. The costs of the hearing were directed to be borne by the respondent.

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established

JUDGE MAKING ORDER:	LOCKHART
WHERE ORDER MADE:	SYDNEY
DATE ORDER MADE:	9 AUGUST

1.	Leave be given to	the parties to obtain a hearing date
from the Registrar.

IN THE	FEDERAL COURT OF AUSTRALIA	)
1
NEW SOUTH WALES DISTRICT REGISTRY	)	NO. G3045-3048 Of 1987
1
GENERAL DIVISION

the same.	There is one difference in that the applicant puts
in issue whether he made a profit from the sale	of a motor
vehicle. The respondent assumes that	hat question is
answered in the affirmative and then goes	on to define as an
issue the tax consequence of the receipt	of that profit.

outstanding before the trial. Accordingly	I give leave to
both parties to issue subpoenas returnable on that day.	As

I certify	that this and the preceding
page are a true copy	of the reasons for
judgment herein of the Honourable	Mr.
Justice Lockhart.
Associate h.=* Date: 9 August, 1988