21 Jun 2010
RADIO WORKS LTD V THE COMMISSIONER OF INLAND REVENUE HC AK CIV-2007-404-005853
- Citation
- openlaw-9733ee22_0556_4bae_8a0d_4e687902b5d9.pdf
- Court
- High Court
General discovery is not confined to rare tax cases; the ambit of statutory disclosure under s 17 is narrower than court-ordered discovery under the Peruvian Guano test; s 138G must be read with s 89M so parties need only give an outline of evidence and documents discovered later are not necessarily excluded; therefore the Associate Judge did not err in ordering general discovery against the plaintiffs and particular discovery against MediaWorks as necessary and appropriate.