Scallan, Anthony John v Commissioner of Taxation

[1988] FCA 848

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