Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2019] FCA 1027

PRACTICE AND PROCEDURE – release from the implied undertaking – where respondent seeks release from the implied undertaking in relation to affidavits and documents filed in other matters concerning entities related to the applicant – where affidavits and documents do not directly relate to a transaction at issue in the present proceedings – where materials sought to be used to the credit of a principal witness of the applicant – where that witness is subject to criminal proceedings on charges of attempting to pervert the course of justice. HELD – release from the implied undertaking granted PRACTICE AND PROCEDURE – application for a certificate under s 128 of the Evidence Act 1995 (Cth) – application for a suppression order under s 37F of the Federal Court of Australia Act 1976 (Cth) – where application not made personally by the witness – where the witness was yet to give evidence – where the witness had not yet been asked questions which would give rise to an objection – where s 128 imposes a strict procedure for the granting of a certificate. HELD – applications for an s 128 certificate and for a suppression order premature and stood over to the trial

Full decision here