Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Taxation, Deputy Federal Commissioner of v Capron
Judgment date: 16/02/1993
Court: VSC
Judge: Hayne J
Citation:
(1993) 25 ATR 142;
(1993) 93 ATC 4144;
BC9300647;
Catchwords: Taxation and revenue; Recovery; Application for summary judgment on outstanding tax and penalties; Use of computer documents as evidence of necessary notices;
Taxation and revenue; Recovery; Whether documentary evidence admissible in tax proceedings; Whether State evidentiary laws could be relied upon;