Summons v Commissioner of Taxation

[2013] AATA 193

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Summons
v Commissioner of Taxation

Tribunal:

Member: Deputy President S E Frost

Subject References:
summons
summons to give evidence
allegation by applicant that it is a victim of third party fraud
witness has previously told the respondent that paperwork has been fabricated in circumstances relevant to these proceedings
witness now unwilling to give evidence
timing of the request for summons
whether appropriate to issue summons before filing of statements of facts and contentions
issue of summons authorised

Legislative References:
Administrative Appeals Tribunal Act 1975 - s 2A; s 40
Taxation Administration Act 1953 - s 14ZZK

Case References:
Gauci v Federal Commissioner of Taxation - (1975) 135 CLR 81

Hearing date: 14 March 2013
Decision date: 3 April 2013

Sydney

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DECISION

1. The Tribunal authorises the issue of the summons, on the following basis:

(a)

The witness (referred to in these reasons as "Mr X") will be required to appear before the Tribunal to give evidence on a day that is convenient to the parties and the Tribunal;

(b)

That day will be the first day of the substantive hearing in these proceedings;

(c)

After Mr X has given evidence, and on that same day or as soon after that day as possible, the Tribunal will make directions for the future conduct of the proceedings.

2. The Tribunal directs the parties to provide to the Tribunal, by the end of the second business day after publication of these reasons, a range of dates during the ensuing four weeks, when they will be available for the first day of the substantive hearing in these proceedings.