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Commissioner of Taxation v Rawson Finances Pty Ltd (No 2) [2016] FCA 402

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EVIDENCE - application for a letter of request to be sent to the judicial authorities of Israel pursuant to s 7 of the Foreign Evidence Act 1994 (Cth) - whether application is in substance a request for production of documents or discovery from a non-party - whether documents sought are ancillary to and in aid of the request to take the evidence of a witness - whether evidence directed at admissibility of documents is evidence material to an issue to be tried - whether application is an abuse of process in seeking further evidence in proceedings to set aside a Tribunal decision and related judgments on the ground of fraud - whether witness willing or able to come to Australia to give evidence. PRIVILEGE - whether proposed orders to facilitate production of documents would infringe the privilege against self-incrimination of the two directors of the respondent.

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