Wanless Enviro Holdings Pty Ltd v Commissioner of Taxation [2019] FCA 2046

PRACTICE AND PROCEDURE – application to vacate and re-list the trial – where the trial had been set down for nearly a year – where both parties intend to rely heavily on expert evidence – where the applicants did not disclose certain spreadsheets briefed to their expert witnesses to the Commissioner until after the Commissioner’s expert reports were due – where the applicants submit that the existence of the spreadsheets was or ought to have been apparent to the Commissioner from significantly before his expert reports were due – where the Commissioner’s experts required more time to review the spreadsheets – whether it is in the interests of justice to vacate the existing hearing dates. COSTS – where the applicants did not disclose certain spreadsheets to the Commissioner until after the Commissioner’s expert reports were due – where the belated disclosure of the spreadsheets led to the existing hearing dates being vacated – whether the applicants should bear the costs of the case management hearing, the costs thrown away by the adjournment of the trial or of further expert reports.

Full decision here