Integrated Insurance Planning Pty Ltd v The Commissioner of Taxation [2003] FCA 784

FEDERAL COURT OF AUSTRALIA

Integrated Insurance Planning Pty Ltd v The Commissioner of Taxation [2003] FCA 784 Federal Court Rules O 15 r 8, O 27 r 9 Diddams v Commonwealth Bank of Australia (unreported, Branson J, 12 May 1998) INTEGRATED INSURANCE PLANNING PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W16 of 2002 MICHAEL van RENS FINANCIAL SERVICES PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W17 of 2002 RD NICHOLSON J 21 JULY 2003 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W16 of 2002

W17 of 2002

BETWEEN: W16 of 2002

INTEGRATED INSURANCE PLANNING PTY LTD ACN 009 302 336

APPLICANT

W17 of 2002

MICHAEL van RENS FINANCIAL SERVICES PTY LTD

ACN 009 202 635

APPLICANT

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: RD NICHOLSON J

DATE OF ORDER: 21 JULY 2003

WHERE MADE: PERTH

THE COURT ORDERS THAT: 1. Subpoenas issued on 17 July 2003 be set aside. 2. The respondent pay the applicants' costs of setting aside the subpoenas and costs thrown away in preparation of answers to the subpoenas. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W16 of 2002

W17 of 2002

BETWEEN: W16 of 2002

INTEGRATED INSURANCE PLANNING PTY LTD ACN 009 302 336

APPLICANT

W17 of 2002

MICHAEL van RENS FINANCIAL SERVICES PTY LTD

ACN 009 202 635

APPLICANT

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA