Heath, T.R. & Anor v The Deputy Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 466

IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION No VG 555 of 1995 BETWEEN: TREVOR RONALD HEATH First Applicant HAWTHORNE WILLIAMS & TAIT Second Applicant -and- THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent Coram: Olney J Place: Melbourne Date: 30 June 1995

MINUTE OF ORDERS THE COURT ORDERS THAT: i) upon payment to him by C.E. Heath Underwriting & Insurance (Australia) Pty Limited pursuant to the notice referred to in the application (the said notice) of any money which represents the taxed or agreed costs in County Court proceeding 8801447 payable under the terms of settlement in that proceeding, the respondent shall pay the sum or sums so received to the second applicant upon the second applicant's undertaking to retain the same in a trust account until further order or until the respondent shall advise the applicants or either of them that no further claim is made in respect thereof under the said notice. ii) the costs of the applicants' motion of which notice was filed on 23 May 1995 be reserved. iii)the directions hearing be adjourned to Friday 28 July 1995 at 10.15am. NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION No VG 163 of 1995

BETWEEN: TREVOR RONALD HEATH First Applicant HAWTHORNE WILLIAMS & TAIT Second Applicant -and- THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent Coram: Olney J Place: Melbourne Date: 30 June 1995

MINUTE OF ORDERS THE COURT ORDERS THAT: 1. Upon the motion of the applicants, notice of which was filed on 23 May 1995, the Court orders and declares that: a) the applicants have leave to further amend the application in the form annexed to the motion. b) there be judgment for the applicants on the application as amended. c) the notice in writing dated 8 March 1994 under s 218 of the Income Tax Assessment Act 1936 (the said notice) served on C.E. Heath Underwriting & Insurance (Australia) Pty Limited (the insurer) on 8 March 1995 be set aside. d) the said notice is invalid and void ab initio. e) the order made herein ex parte by Ryan J on 28 March 1995 (the ex parte order) be and is hereby discharged. f) the Registrar forthwith pay to the respondent the money held in Court pursuant to the ex parte order. g) upon payment to the respondent pursuant to order 1(f), the said sum be forthwith repaid to the insurer and at the same time a copy of this order be served on the insurer. h) the respondent pay the applicants' costs of the proceeding including any reserved costs. 2. The respondent's motion of which notice was filed on 19 May 1995 be dismissed.