Deputy Commissioner of Taxation v Gould [2015] FCA 1345

Deputy Commissioner of Taxation v Gould [2015] FCA 1345

Standard discovery is not justified, as the allegations are not sufficiently particularised concerning consciousness of wrongdoing, and the cross-claim lacks relevant particulars; the application for standard discovery would amount to inappropriate fishing and is therefore dismissed.

Parties
Applicant/cross Respondent: Deputy Commissioner of Taxation; Respondent/cross Claimant: Vanda Russell Gould
Jurisdiction
Australia
Judgment Date
01 December 2015
Procedural Posture
Application for Standard Discovery in Tax Assessment/cross Claim Proceedings / Interlocutory; Discovery Application Decision
Outcome
application for standard discovery dismissed
Legal Topics
Discovery, Validity of Tax Assessments, Improper Acquisition of Documents, Alleged Maladministration, Fishing Expedition
Practice and Procedure Taxation Discovery Validity of Tax Assessments Improper Acquisition of Documents Alleged Maladministration Fishing Expedition

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Parties

Deputy Commissioner of Taxation

Applicant/cross Respondent

Vanda Russell Gould

Respondent/cross Claimant

Procedural Posture

Application for Standard Discovery in Tax Assessment/cross Claim Proceedings / Interlocutory; Discovery Application Decision

Legal Issues

  1. 1 Whether standard discovery is necessary and appropriate for the pleaded case
  2. 2 Whether allegations in the cross-claim justify discovery
  3. 3 Whether the application constitutes a ‘fishing expedition’

Ratio Decidendi

Standard discovery is not justified, as the allegations are not sufficiently particularised concerning consciousness of wrongdoing, and the cross-claim lacks relevant particulars; the application for standard discovery would amount to inappropriate fishing and is therefore dismissed.

Court Disposition

application for standard discovery dismissed

Orders

  • The application for standard discovery is dismissed.