| Donoghue v
Commissioner of Taxation (FCA) - income tax - assessments made with
benefit of material provided by third party without permission - material subject
to legal professional privilege - assessments quashed |
| Douglas v James (NSWSC) - wills and
estates - appointer for capital protected trust did not have power to remove
and appoint trustees |
| A v C (SASC) - judicial
review - preliminary issue - meaning of contractor
and public officer under Independent Commissioner Against Corruption
Act 2012 (SA) |
| Commissioner of
Highways v M & B Farmer Nominees Pty Ltd; Commissioner of Highways v Farmer
No 2 Pty Ltd (SASC) - compulsory acquisition of land - companies entitled to interest
on difference between total compensation and amount paid into Court |
| Summaries With Link (Five Minute Read) |
Donoghue
v Commissioner of Taxation
[2015] FCA 235
Federal Court of Australia
Logan J
Income tax - legal professional
privilege - applicant sought orders that assessments, which exposed him to multi-million
dollar liability to Commonwealth, were invalid - audit and assessments made
with benefit of material concerning applicant and other entities provided by
third party without permission - held: third party working to or for legal firm
with which applicant had retainer - material concerned subject to legal
professional privilege - Commissioner had no right under ss166 or 263 Income Tax Assessment Act 1936 (Cth) to
use material subject to legal professional privilege - auditor acted in wilful
disregard of applicant’s right to claim legal professional privilege in respect
of material - Commissioner’s process of assessment affected by conscious
maladministration - assessments quashed.
Donaghue
|
Douglas
v James
[2015] NSWSC 299
Supreme Court of New South Wales
McDougall J
Wills and estates - proceedings concerning
complex testamentary trusts created by deceased’s Will - whether first defendant as “Appointor” for “Capital
Protected Trust” (CPT) had power to remove and appoint trustees of CPT -
construction of Will - held: first
defendant did not have power to remove plaintiffs as trustees and appoint
others in their place - rectification of Will refused - plaintiffs entitled to declaratory
relief sought - cross-summons failed.
Douglas
|
A v
C [2015] SASC 35
Supreme Court of South Australia
Blue J
Judicial review - contract - A and B
sought relief in relation to investigation by Independent Commissioner Against Corruption
under Independent Commissioner Against
Corruption Act 2012 (SA) - preliminary issue - whether A was public officer performing work as contractor for public authority or Crown
under the Act - held: A entered into contract Crown governing A’s appointment as
Board member - contract renewed or extended thereafter counterparty to contract
was Crown - contractor extended to person
who performed work as member of government board pursuant to contract with
Crown - A was contractor and thereby public officer within meaning of Act.
AvC
|
Commissioner
of Highways v M & B Farmer Nominees Pty Ltd; Commissioner of Highways v
Farmer No 2 Pty Ltd
[2015] SASC 40
Supreme Court of South Australia
Blue J
Real property - compulsory acquisition
of land - Commissioner of Highways compulsorily acquired land from companies - Commissioner
offered compensation and paid sum into Court - parties agreed companies entitled
to compensation in greater sum and transfer of surplus land - parties disagreed
whether companies entitled to interest on the difference between total
compensation and amount paid into Court - s33 Land Acquisition Act 1969 (SA) - held: on proper construction,
interest was payable under s33 on difference between total compensation, whether
in form cash or otherwise, and amount paid into Court.
Commissioner
|
Old
Wine
by Margaret Widdemer
If I could lift
My heart but high
enough
My heart could fill
with love:
But ah, my heart
Too still and heavy
stays
Too brimming with
old days.
Margaret Widdemer
|
