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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;  


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