Groves v Commissioner of Taxation (No 3) [2011] FCA 635

FEDERAL COURT OF AUSTRALIA

Groves v Commissioner of Taxation (No 3) [2011] FCA 635 Citation: Groves v Commissioner of Taxation (No 3) [2011] FCA 635

Parties: LE NEVE ANN GROVES v COMMISSIONER OF TAXATION

File number: QUD 582 of 2010

Judge: LOGAN J

Date of judgment: 24 May 2011

Catchwords: PRACTICE AND PROCEDURE – non-party discovery – discretion to grant – where documents critically relevant to proceeding – where non-party's costs covered by respondent – orders for non-party discovery granted

Date of hearing: 24 May 2011

Place: Brisbane

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 5

Solicitor for the Applicant: Cooper Grace Ward Lawyers

Counsel for the Respondent: Mr PJ Flanagan SC with Mr S Lumb

Solicitor for the Respondent: McInnes Wilson Lawyers

Counsel for the Liquidators The Liquidators for ZYX Learning Centres Ltd (in liq) did not appear

IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION QUD 582 of 2010

BETWEEN: LE NEVE ANN GROVES

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: LOGAN J DATE OF ORDER: 24 MAY 2011 WHERE MADE: BRISBANE

THE COURT ORDERS THAT:

1. That, pursuant to O 15A r 8 of the Federal Court Rules, Peter Walker and Greg Moloney ("the Liquidators") as liquidators of ZYX Learning Centres Limited (formerly ABC Learning Centres Limited (In Liquidation) (Receivers and Managers Appointed) ("ABC") make discovery to the respondent of each of the following documents (within the meaning of the term "document") in the Federal Court Rules) which the Liquidators have, or have had, in their possession: (a) all documents recording or evidencing the amount of dividends (including franking credits in respect of such dividends) declared by ABC ("the dividends") during the period on and from 1 July 2000 to and including 30 June 2008 ("the Period"); (b) all documents (including ABC dividend payment statements) recording or evidencing the distribution of the dividends to Dr Groves, or the crediting of any bank account (or financial institution account) in favour of Le Neve Ann Groves for the amount of the dividends, during the Period (other than ABC dividend payment statements in favour of Dr Le Neve Ann Groves bearing a payment date of 15 September 2005). 2. Order 1 is to be complied with by the Liquidators filing and serving on the respondent, within 30 days of the date of the order, a List of Documents in accordance with O 15 r 6 of the Federal Court Rules. 3. The respondent or his Solicitors be at liberty to inspect and make copies of (or request copies to be made of) any documents discovered by the Liquidators. 4. The respondent is to pay the Liquidators' reasonable costs and expenses of complying with Orders 1, 2 and 3, to be taxed if not agreed. 5. The respondent's costs of and incidental to the motion, and of and incidental to the compliance with order 4, by the respondent's costs in the proceedings. 6. There be liberty to apply. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using Federal Law Search on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION QUD 582 of 2010