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Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCA 974

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PRACTICE AND PROCEDURE - application to reopen proceedings - where respondents seek to recall key witness for cross-examination and to tender further evidence - where part of the further evidence was telephone intercept transcript - where that evidence was tendered in criminal proceedings before the District Court of New South Wales - where that evidence was admissible in civil proceedings from that date onwards - where it was a forensic choice of the respondent not to tender the transcripts during trial - whether that choice was affected by model litigant obligations - whether the tender of transcripts of QUD513/2018 and QUD399/2019 in QUD512/2018 should be allowed - whether the tender of a judgment of the Court of Criminal Appeal of the Supreme Court of New South Wales should be allowed - whether the tender of a certificate of conviction should be allowed - application to re-open allowed only in respect of the proposed tender of certificate of conviction and certificate as to outcome of appeal and cross-examination and re-examination thereon

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