Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation [2019] FCA 1028

EVIDENCE – objection to evidence – where the respondent objected to affidavit evidence as to contents of documents said to be unavailable to party – whether paragraphs of the affidavit were admissible under s 48(4)(b) of the Evidence Act 1995 (Cth) – whether standard of proof of contents is beyond reasonable doubt – where paragraphs describe generally the document’s contents – objection overruled

Full decision here