Deputy Commissioner of Taxation v Citi Pty Ltd [2018] FCA 103

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Citi Pty Ltd [2018] FCA 103

File number(s): NSD 160 of 2018

Judge: BROMWICH J

Date of judgment: 13 February 2018

Date of publication of reasons: 27 February 2018

Legislation: Income Tax Assessment Act (1936) (Cth) s 167 Taxation Administration Act 1956 (Cth) Sch 1, s 260-5 Federal Court of Australia Rules 2011 (Cth) rr 7.32, 7.35

Cases cited: Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064; 90 ATR 711 Commissioner of Taxation v Ornelas [2016] FCA 457

Date of hearing: 13 February 2018

Registry: New South Wales

Division: General Division

National Practice Area: Taxation

Category: No Catchwords

Number of paragraphs: 17

Counsel for the Applicant: Mr A McInerney SC with Mr D Habashy

Solicitor for the Applicant: Craddock Murray Neumann Lawyers

ORDERS NSD 160 of 2018

BETWEEN: DEPUTY COMMISSIONER OF TAXATION Applicant

AND: CITI PTY LTD First Respondent

CITI QUEENSLAND PTY LTD ACN 069 116 481 Second Respondent

CITIWESTCO PTY LTD ACN 003 368 956 (and others named in the Schedule) Third Respondent

JUDGE: BROMWICH J DATE OF ORDER: 13 February 2018

THE COURT NOTES THAT:

1. Leave was given to file in Court: (a) Affidavit of Kathleen Chau, sworn 13 February 2018; (b) Affidavit of Jared Davies, affirmed 13 February 2018; (c) Affidavit of Sandra Kirisitina Aofia sworn 13 February 2018; and (d) Affidavit of Khaled Metlej sworn 13 February 2018. THE COURT: 2. DIRECTS, in respect of the application for interlocutory relief, that: (a) it be made returnable instanter; and (b) service of the Originating Application and supporting Affidavits on the Respondents be dispensed with. 3. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure A to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the First Respondent. 4. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure B to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Second Respondent. 5. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure C to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Third Respondent. 6. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure D to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Fourth Respondent. 7. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure E to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Fifth Respondent. 8. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure F to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Sixth Respondent. 9. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure G to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Seventh Respondent. 10. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure H to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Eight Respondent. 11. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure I to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Ninth Respondent. 12. Until further Order, and upon the Applicant by his Counsel giving the undertakings in Schedule A of the document entitled "Penal Notice" (a copy of which is Annexure J to these Orders), MAKES ORDERS in the terms of the Penal Notice directed to the Tenth Respondent. 13. NOTES that, in respect of each Respondent, the time and manner of service of the originating application, supporting affidavits and these Orders, is to be in accordance with Order 1 contained in the document titled "Penal Notice" pertaining to that Respondent. 14. DIRECTS that, upon the undertaking of the Applicant to provide a paper copy of Exhibit KC-1 to each of the Respondents upon their request within three business days: (a) personal service of Exhibit KC-1 on the Respondents be dispensed with; (b) in lieu of personal service, service of Exhibit KC-1 on all of the Respondents may be effected by delivering only a total of two (2) copies of Exhibit KC-1 to 7986 GRAFTON ROAD, EBOR NSW 2453 by 6.00PM on 14 February 2018. 15. DIRECTS that the proceedings be adjourned for further directions before the Duty Judge at 10.15 AM on 21 February 2018. 16. Liberty to apply on 24 hours' notice. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.