Asic v Rich [2005] NSWSC 149 (7 March 2005)

EVIDENCE – expert opinion evidence – forensic accountant’s report on financial position and board reporting in complex corporate group – whether report, as a whole, admissible under s 79 as opinion evidence wholly or substantially based on specialised knowledge – whether report should be excluded on discretionary grounds under s 135 – applicability of Makita principles to an accountant’s report – whether expert’s prior relationship with litigant, involving access to additional information and formation of opinions for another purpose, rendered expert’s evidence tendered by that litigant inadmissible under s 79 or open to exclusion under s 135 – whether lack of independence rendered expert opinion evidence inadmissible or open to exclusion

Evidence Act 1995 (NSW), ss 55, 56, 60, 76, 79, 135, 137