Practice Direction No. 11

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Copies Of Tax Returns For Provision Of

Particulars For Economic Loss

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In accident cases some plaintiffs have not been able to provide Rule 46.15 Particulars and/or answer interrogatories about their pre-accident earnings because they do not have copies of their income tax returns. They have been unable to obtain copies from the Commissioner of Taxation in sufficient time to comply with the time limited by the Rules. In actions in which the history of a plaintiff's level of previous earnings is relevant, his solicitors will be expected when taking initial instructions to have enquired about the availability of copies of the previous income tax returns, and if they are needed but not available to have requested copies from the Commissioner of Taxation at an early stage of the action. If plaintiffs are unable to provide R46.15 Particulars or to answer interrogatories within the time allowed because they do not have access to copies of their tax returns, costs are likely to be awarded against them.

DATED the 1st day of November, 1993.

(David Royle)

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