Goh v Goh (in the matter of Moolal) [2006] FCA 1637

Goh v Goh (in the matter of Moolal) [2006] FCA 1637

Because a substantial part of Judith Goh's case depended on earnings she said she received and payments she said she made from those earnings, her taxation returns were basic financial records inherently likely to provide information on those matters. The usual Harman obligations adequately restricted use of the discovered documents, so no further masking or access restriction was warranted.

Jurisdiction
Australia
Judgment Date
16 November 2006
Procedural Posture
Practice and Procedure; Application for Discovery of Taxation Returns in Proceeding Concerning Affairs of Moolal Pty Ltd / Notice of Motion Heard and Determined on 16 November 2006
Outcome
Application granted.
Legal Topics
['discovery of Taxation Returns' 'use of Discovered Documents' 'harman Obligation' 'company Winding Up and Share Allotment Dispute']
['practice and Procedure' 'discovery' 'corporations'] ['discovery of Taxation Returns' 'use of Discovered Documents' 'harman Obligation' 'company Winding Up and Share Allotment Dispute']

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Procedural Posture

Practice and Procedure; Application for Discovery of Taxation Returns in Proceeding Concerning Affairs of Moolal Pty Ltd / Notice of Motion Heard and Determined on 16 November 2006

Legal Issues

  1. 1 ['Whether Judith Goh should give discovery of her taxation returns for the years ending 30 June 2001 to 30 June 2006.' "Whether any further restriction, including masking parts said to be irrelevant, should be placed on the plaintiff's use or inspection of the discovered taxation returns." 'Who should bear the costs of the motion.']

Ratio Decidendi

Because a substantial part of Judith Goh's case depended on earnings she said she received and payments she said she made from those earnings, her taxation returns were basic financial records inherently likely to provide information on those matters. The usual Harman obligations adequately restricted use of the discovered documents, so no further masking or access restriction was warranted.

Court Disposition

Application granted.

Orders

  • ['The second named defendant file and serve a supplementary affidavit of documents discovering her taxation returns for the years ending 30 June 2001, 30 June 2002, 30 June 2003, 30 June 2004, 30 June 2005 and 30 June 2006 within 7 days of this order.' 'The costs for the motion to be paid by the first and second...