Leagou Pty Limited v Commissioner of Taxation [2020] FCA 1162

Leagou Pty Limited v Commissioner of Taxation [2020] FCA 1162

Assuming conservatively that the Harman undertakings applied to the affidavits, special circumstances justified release because the affidavits were made by Mr Gould in the very proceedings and subject matters referred to in Mr Jordan's statements, the Commissioner sought to use them in defamation proceedings brought by Mr Gould rather than proceedings against him, the affidavits could contribute to the defences of justification and contextual truth, the affidavits were sworn or affirmed as evidence in chief, and Mr Gould and the relevant appearing applicant companies did not oppose the orders.

Jurisdiction
Australia
Judgment Date
13 August 2020
Procedural Posture
Practice and Procedure; Interlocutory Applications for Release From Harman Undertakings / Interlocutory Applications Determined
Outcome
Leave granted; the Commissioner of Taxation was released from the implied undertakings to the extent necessary to use specified affidavits in proceeding NSD1735/2017.
Legal Topics
['harman Undertaking' 'implied Undertaking' 'use of Affidavits in Other Proceedings' 'special Circumstances for Release From Undertaking' 'justification and Contextual Truth Defences']
['practice and Procedure' 'defamation' 'taxation'] ['harman Undertaking' 'implied Undertaking' 'use of Affidavits in Other Proceedings' 'special Circumstances for Release From Undertaking' 'justification and Contextual Truth Defences']

Case Brief

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Procedural Posture

Practice and Procedure; Interlocutory Applications for Release From Harman Undertakings / Interlocutory Applications Determined

Legal Issues

  1. 1 ['Whether the Harman undertakings were applicable to affidavits of evidence filed in compliance with court timetabling orders.' 'Whether the affidavits were made voluntarily or under sufficient compulsion to attract the implied undertaking.' 'Whether special circumstances justified releasing the Commissioner from the implied undertakings so the affidavits could be used in Gould v Jordan (Action NSD1735/2017).' 'Whether it was appropriate to determine all six interlocutory applications despite some applicant companies being deregistered or not served.']

Ratio Decidendi

Assuming conservatively that the Harman undertakings applied to the affidavits, special circumstances justified release because the affidavits were made by Mr Gould in the very proceedings and subject matters referred to in Mr Jordan's statements, the Commissioner sought to use them in defamation proceedings brought by Mr Gould rather than proceedings against him, the affidavits could contribute to the defences of justification and contextual truth, the affidavits were sworn or affirmed as evidence in chief, and Mr Gould and the relevant appearing applicant companies did not oppose the orders.

Court Disposition

Leave granted; the Commissioner of Taxation was released from the implied undertakings to the extent necessary to use specified affidavits in proceeding NSD1735/2017.

Orders

  • ['In NSD101/2007, leave be granted to the Commissioner of Taxation, released from the implied undertaking to the extent necessary, to use in NSD1735/2017 the affidavit of Vanda Russell Gould affirmed 21 November 2007, including Exhibit VRG-1, save for paras [38], [40], [42] and [43], and the affidavit of Vanda...