Hua Wang Bank Berhad v Commissioner of Taxation (No 11) [2013] FCA 1055

Hua Wang Bank Berhad v Commissioner of Taxation (No 11) [2013] FCA 1055

Although the arrests of Mr Leaver, Mr Gould and Mr Borgas were a significant development, they did not create a present instructional or forensic difficulty justifying an adjournment: Mr Leaver was not suggested to be a source of instructions, the taxpayers said Mr Gould was not their source of instructions, and Mr Borgas would in any event have been on a flight to Switzerland and uncontactable when issues about Mr McGrouther arose. Any need for the taxpayers and Mr Borgas to consider their attitude to the litigation could be addressed during the fortnight before oral closing submissions, and the principal witnesses had already completed their evidence. The proper administration of...

Jurisdiction
Australia
Judgment Date
16 October 2013
Procedural Posture
Practice and Procedure; Application for a Short Adjournment of Proceedings / During Trial on the Expected Last Day of Evidence, Before Written Closing Submissions and Oral Closing Submissions Commencing on 30 October 2013
Outcome
The taxpayers' application for a short adjournment was dismissed.
Legal Topics
['adjournment' 'administration of Justice' 'evidence' 'subpoena' 'instructions From Client']
['practice and Procedure' 'taxation'] ['adjournment' 'administration of Justice' 'evidence' 'subpoena' 'instructions From Client']

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Procedural Posture

Practice and Procedure; Application for a Short Adjournment of Proceedings / During Trial on the Expected Last Day of Evidence, Before Written Closing Submissions and Oral Closing Submissions Commencing on 30 October 2013

Legal Issues

  1. 1 ["Whether the taxpayers' application for a short adjournment should be granted following the arrests of Mr Leaver, Mr Gould and Mr Borgas." 'Whether those arrests created a present forensic or instructional difficulty in relation to the proposed evidence of Mr Tod McGrouther or the future conduct of the proceedings.' 'Whether the proper administration of justice required refusal of the adjournment application.']

Ratio Decidendi

Although the arrests of Mr Leaver, Mr Gould and Mr Borgas were a significant development, they did not create a present instructional or forensic difficulty justifying an adjournment: Mr Leaver was not suggested to be a source of instructions, the taxpayers said Mr Gould was not their source of instructions, and Mr Borgas would in any event have been on a flight to Switzerland and uncontactable when issues about Mr McGrouther arose. Any need for the taxpayers and Mr Borgas to consider their attitude to the litigation could be addressed during the fortnight before oral closing submissions, and the principal witnesses had already completed their evidence. The proper administration of...

Court Disposition

The taxpayers' application for a short adjournment was dismissed.

Orders

  • ["The taxpayers' application to adjourn the proceedings be dismissed."]