A note by a London solicitor recording Michael Lowry's accountant as saying the former minister had a link with the Doncaster property deal was incorrect, the tribunal was told.
Mr Lowry's accountant Denis O'Connor told Jerry Healy SC, for the tribunal, that he never said what he had been recorded by the London solicitor as saying.
The tribunal is inquiring into whether Mr Lowry had any involvement with a 1998 property deal in Doncaster that cost sterling £4.3 million and which Denis O'Brien has said is exclusively his.
In September 2002, Mr O'Connor attended a meeting in the offices of Peter Carter Ruck solicitors, London, which was acting for the O'Brien family. At the meeting were Ruth Collard, a partner with Carter Ruck, and an English accountant, Craig Tallents.
The meeting was held so Mr O'Connor could be briefed on a dispute between the O'Brien family and the vendors of the Doncaster property. Mr O'Connor said Denis O'Brien senior had asked him if he could help.
A lengthy attendance or note taken by Ms Collard recorded Mr O'Connor introducing himself and outlining who he was. He was recorded as saying that the vendors were out to cause embarrassment to a number of parties, including Mr Lowry.
Ms Collard asked how this could be the case, as Mr Lowry had no connection to the deal. The note continued: "DOC said that ML did have a connection and that he had been in the room when discussion had taken place between KP and KR regarding the lease."
KP was Kevin Phelan, who was acting for the purchasers, and KR was Ken Richardson, the principal vendor. The lease was on a car park beside the Doncaster property.
Mr O'Connor was asked to comment on the reference and said: "I can't understand how Ms Collard could have written that because I have never been aware of Michael Lowry meeting Ken Richardson."
He said he did not say what he had been noted as saying and that he could not have mentioned Mr Lowry in regard to discussions on the lease.
Mr O'Connor said he agreed with other aspects of the note. He agreed that a line recording him as saying that Mr Phelan had made threats to make trouble for Mr Lowry could be correct. It could be a reference to the appearance at one stage of a letter from Mr Phelan in which there had been a reference to "ML" in relation to Doncaster.
Mr O'Connor, who has spent three days in the witness box, resumes his evidence today.
