The taxpayer has appealed to the Full Federal Court against the decision in FCT v Rawson Finances Pty Ltd (No 2)  FCA 402. The Federal Court had ordered that a letter of request be issued to the judicial authorities of Israel to take or cause to be taken the evidence of the Chairwoman of the Board of Mercantile Discount Bank (MDB), a third party bank located in Israel, and for the production of documents in aid of, or ancillary to, that examination.
[LTN 89, 11/5/16]
Catchwords from first instance decision
EVIDENCE – application for a letter of request to be sent to the judicial authorities of Israel pursuant to s 7 of the Foreign Evidence Act 1994 (Cth) – whether application is in substance a request for production of documents or discovery from a non-party – whether documents sought are ancillary to and in aid of the request to take the evidence of a witness – whether evidence directed at admissibility of documents is evidence material to an issue to be tried – whether application is an abuse of process in seeking further evidence in proceedings to set aside a Tribunal decision and related judgments on the ground of fraud – whether witness willing or able to come to Australia to give evidence.
PRIVILEGE –whether proposed orders to facilitate production of documents would infringe the privilege against self-incrimination of the two directors of the respondent.