Commissioner of Taxation v Macquarie Health Corp Ltd & Ors [1998] FCA 1716

IN THE FEDERAL COURT OF AUSTRALIA NG 118 of 1996

NEW SOUTH WALES DISTRICT REGISTRY NG 445 of 1995

BETWEEN: COMMISSIONER OF TAXATION

Applicant

AND: MACQUARIE HEALTH CORPORATION LIMITED

First Respondent

BUSINESS AND PROFESSIONAL LEASING PTY LTD

Second Respondent

RYNDALE PTY LTD

Third Respondent

SARZANA HOLDINGS PTY LTD

Fourth Respondent

RICHARD WALTER PTY LIMITED (IN LIQUIDATION)

Fifth Respondent

AT HOLDINGS PTY LTD

Sixth Respondent

MORLEA PROFESSIONAL SERVICES PTY LTD

Seventh Respondent

JUDGE: EMMETT J

DATE of order: 30 SEPTEMBER 1998

where made: SYDNEY

THE COURT ORDERS THAT: 1. The cross claimants on the second cross claim have leave to amend the amended second cross claim by adding the following paragraph: "9A. Further it would be an abuse of process for any of the parties to the Federal Court proceedings to contend in these proceedings that the subject payments were loans." 2. The second cross-claimants pay the costs thrown away by the amendment. 3. The first cross-claimants, which include the liquidator, pay the costs of all of the other parties of the motion, including the costs of today.

THE COURT DIRECTS THAT: 4. The cross-respondents to the second cross-claim file any amended defence to that cross-claim no later than 2 October 1998. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA NG 118 of 1996

NEW SOUTH WALES DISTRICT REGISTRY NG 445 of 1995

BETWEEN: COMMISSIONER OF TAXATION

Applicant

AND: MACQUARIE HEALTH CORPORATION LIMITED

First Respondent

BUSINESS AND PROFESSIONAL LEASING PTY LTD

Second Respondent