Deputy Commissioner of Taxation v. Bluebottle UK Ltd. & Ors. [2006] NSWCA 223

Reported Decision : 63 ATR 483

New South Wales Court of Appeal

CITATION: Deputy Commissioner of Taxation v. Bluebottle UK Ltd. & Ors. [2006] NSWCA 223

HEARING DATE(S): 7 August 2006

JUDGMENT DATE: 7 August 2006

JUDGMENT OF: Hodgson JA at 1

EX TEMPORE JUDGMENT DATE: 08/07/2006

DECISION: 1. I note that the Commissioner undertakes to the Court to proceed expeditiously on the appeal. 2. I order that orders 7, 8, 9 and 10 made by Justice Gzell on 21 July 2006 be stayed pending determination of the appeal, or until further order. 3. I order that the hearing of the appeal be expedited. 4. The order as to a stay is conditional on the Deputy Commissioner submitting to the Court a written undertaking as to damages on or before Wednesday, the 9 August, and if that undertaking is not provided to the Court by that date that stay will come to an end on that date. 5. I order that the costs of this application be costs in the appeal. 6. The appeal will be listed before the Registrar at 11.00 a.m. on Thursday.

CATCHWORDS: PROCEDURE - APPEAL - STAY - Arguable appeal - Possibly rendered nugatory - Need for undertaking as to damages.

Deputy Commissioner of Taxation - appellant Bluebottle UK Limited - 1st respondent PARTIES: Cricket SA - 2nd respondent Virgin Holdings SA - 3rd respondent Barfair Ltd. - 4th respondent Virgin Blue Holdings Ltd. - 5th respondent

FILE NUMBER(S): CA 40470/06

Mr. S. Gibb SC for the appellant COUNSEL: Mr. A. Sullivan QC for 1st-4th respondents Mr. D. Mackay (s) for 5th respondent

Australian Government Solicitor for appellant SOLICITORS: Clayton Utz, Sydney for 1st-4th respondents Minter Ellison, Sydney for 5th respondent