Yan, Mei Mei (aka Quinnie Wong) v Deputy Commissioner of Taxation [1998] FCA 1052

Yan, Mei Mei (aka Quinnie Wong) v Deputy Commissioner of Taxation [1998] FCA 1052

Although the evidence in its present form did not comply with O 33 r 2 of the Federal Court Rules, that rule was not a code and did not exclude hearsay evidence otherwise admissible under the Evidence Act 1995 (Cth). Section 8 did not exclude s 75, and because compliance with s 75 was not disputed, the hearsay material was admissible in the interlocutory proceeding.

Jurisdiction
Australia
Judgment Date
27 July 1998
Procedural Posture
Interlocutory Proceeding Involving Objection to Affidavit and Tendered Hearsay Material / Hearing of Objection to Affidavit Evidence
Outcome
Objection rejected; material allowed to be tendered.
Legal Topics
['hearsay' 'affidavit Evidence' 'interlocutory Proceedings' 'federal Court Rules O 33 R 2' 'evidence Act 1995 (cth) Ss 8 and 75']
['evidence' 'civil Procedure'] ['hearsay' 'affidavit Evidence' 'interlocutory Proceedings' 'federal Court Rules O 33 R 2' 'evidence Act 1995 (cth) Ss 8 and 75']

Case Brief

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Procedural Posture

Interlocutory Proceeding Involving Objection to Affidavit and Tendered Hearsay Material / Hearing of Objection to Affidavit Evidence

Legal Issues

  1. 1 ['Whether O 33 r 2 of the Federal Court Rules is a code for the admission of hearsay evidence in interlocutory hearings.' 'Whether the evidence complied with O 33 r 2 of the Federal Court Rules.' 'Whether s 8 of the Evidence Act 1995 (Cth) applies to O 33 r 2 and excludes the operation of s 75 of the Act.' 'Whether the hearsay material was admissible under s 75 of the Evidence Act 1995 (Cth).']

Ratio Decidendi

Although the evidence in its present form did not comply with O 33 r 2 of the Federal Court Rules, that rule was not a code and did not exclude hearsay evidence otherwise admissible under the Evidence Act 1995 (Cth). Section 8 did not exclude s 75, and because compliance with s 75 was not disputed, the hearsay material was admissible in the interlocutory proceeding.

Court Disposition

Objection rejected; material allowed to be tendered.

Orders

  • ['The material was allowed to be tendered.']