Mylan Australia Holding Pty Ltd v Commissioner of Taxation

[2023] FCA 672

Federal Court of Australia21 June 2023

Built by Barristers,
For Australian Law.

1. Practice and Procedure
2. › discovery
3. › where the Commissioner of Taxation sought orders for discovery
4. › where application for discovery made less than four months from scheduled trial date
5. › whether proposed categories of discovery relevant to purpose of scheme under Pt IVA of the Income Tax Assessment Act 1936 (Cth)
6. › whether proposed categories of discovery go to applicant’s subjective purposes for entering into or carrying out the scheme
7. › orders granted in part
1. Practice and Procedure
2. › discovery
3. › Sabre orders
4. › where documents sought may be held by the applicant’s parent company