Bitomsky v Commissioner of Taxation [2013] FCA 589

Bitomsky v Commissioner of Taxation [2013] FCA 589

The application should be dismissed because evidentiary objections are premature until affidavits are relied on at trial and because the pleadings' technical defect is minor and has been waived; no efficiency or justice would be gained by granting the orders sought.

Parties
Applicant: Gregory Bitomsky; Respondent: Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
16 May 2013
Procedural Posture
Interlocutory Application / Application to Exclude Affidavits and Amend Pleadings; Judgment on Interlocutory Application
Outcome
Application dismissed
Legal Topics
Application to Exclude Evidence, Amendment of Pleadings, Federal Court Procedure
Taxation Law Civil Procedure Application to Exclude Evidence Amendment of Pleadings Federal Court Procedure

Case Brief

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Parties

Gregory Bitomsky

Applicant

Commissioner of Taxation

Respondent

Procedural Posture

Interlocutory Application / Application to Exclude Affidavits and Amend Pleadings; Judgment on Interlocutory Application

Legal Issues

  1. 1 Whether the Commissioner should be prevented from relying on certain affidavits or parts thereof
  2. 2 Whether the Commissioner should be required to file amended points of defence

Ratio Decidendi

The application should be dismissed because evidentiary objections are premature until affidavits are relied on at trial and because the pleadings' technical defect is minor and has been waived; no efficiency or justice would be gained by granting the orders sought.

Court Disposition

Application dismissed

Orders

  • The application filed 19 April 2013 be dismissed.
  • The costs of this application be reserved.