Esso Australia Resources Ltd v Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1999-1221 HCA A,[1999] HCA 67
Date1999
CourtHigh Court
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240 cases
4 firm's commentaries
  • Legal professional privilege - how far is the scope?
    • Australia
    • Mondaq Australia
    • April 11, 2015
    ...HopgoodGanim's Litigation and Dispute Resolution team. Footnotes 1 Esso Australia Resources Ltd v Federal Commissioner of Taxation [1999] HCA 67; (1999) 201 CLR 49; 168 ALR 123, at 2 Baker v Campbell (1983) 153 CLR 52; 49 ALR 385; 57 ALJR 749. 3 Wheeler v Le Marchant (1881) 17 Ch D 675 at 6......
  • Loss adjuster's reports: when will legal professional privilege be attached?
    • Australia
    • Mondaq Australia
    • September 6, 2012
    ...advice or the provision of legal services which include representation in proceedings in court (at [16]; Esso Australia Resources v FCT (1999) 201 CLR 49 at [35]). Litigation must be reasonably contemplated at the time document is produced The court reiterated the principle that the party c......
  • Legal professional privilege: the insurer's guide to protecting sensitive pre-litigation investigations
    • Australia
    • Mondaq Australia
    • August 9, 2012
    ...purpose for which they were produced. Cowdroy J recognised the principle from Esso Australia Resources v Federal Commissioner Taxation (1999) 201 CLR 49 ("Esso") and noted that in order to establish legal professional privilege, litigation must be reasonably contemplated and it must be esta......
  • External messaging and the risk of waiving privilege
    • Australia
    • Mondaq Australia
    • April 14, 2022
    ...Establishing the existence of legal professional privilege The High Court in Esso Australia Resources Ltd v Commissioner of Taxation (1999) 201 CLR 49 determined that a communication or document will be subject to legal professional privilege only if it was created for the 'dominant purpose......
10 books & journal articles
  • Involuntary Detention and the Separation of Judicial Power
    • United Kingdom
    • Sage Federal Law Review No. 35-1, March 2007
    • March 1, 2007
    ...45 See, by analogy, Esso Australia Resources Ltd v Federal Commissioner for Taxation (1999) 201 CLR 49, holding that a 'but for' test is applicable in determining whether documents have been brought into existence for the dominant purpose of litigation. 46 Cf Gerhardy v Brown (1985) 159 CLR......
  • Subject Index
    • United Kingdom
    • Sage International Journal of Evidence & Proof, The No. 9-4, December 2005
    • December 1, 2005
    ...Ltd (1993) 178 CLR 477,HC .................................................................... 1 99Esso Australia Resources Ltd v FCT (1999)201 CLR 49 ...................................................199Fingleton v Lowen (1979) 20 SASR 312........................................................
  • The Australian Constitution's Influence on the Common Law
    • United Kingdom
    • Sage Federal Law Review No. 31-1, March 2003
    • March 1, 2003
    ...materia lapplication in a High Court decision': ibid 56–7. However, in Esso Australia Resources Ltd vFederal Commissioner of Taxation (1999) 201 CLR 49 ('Esso v FCT'), Lange rather than Lipohar iscited as authority for the proposition that there exists an Australian common law: ibid 2003 Th......
  • Table of Cases
    • United Kingdom
    • Sage International Journal of Evidence & Proof, The No. 11-4, October 2007
    • October 1, 2007
    ...Application No.30034/04, 20 June 2006. . . . . . . . . . . . . . . . . 83Esso Australia Resources Ltd v Commissionerof Taxation (1999) 201 CLR 49. . . . . . . . . . 145Federal Trade Commissioners v Grolier Inc.,462 US 19 (1983). . . . . . . . . . . . . . . . . . . . . . 326Fennell v Souther......
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