Federal Commissioner of Taxation v Grimaldi and Others (No 7)

[2009] FCA 768
76 ATR 545

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Federal Commissioner of Taxation
vGrimaldi and Others (No 7)

Court:

Judge: Graham J

Legislative References:
Income Tax Act 1986 - s 5(1); s 7
ITAA 1936 - Section 175
Income Tax Rates Act 1986 - s 12(1)
Taxation Administration Act 1953 - Part IVC
Judiciary Act 1903 - s 39B
Federal Court of Australia Act 1976 - s 31A
Federal Court of Australia Act 1976 - Section 31A
Criminal Assets Recovery Act 1990 - s 7; s 10

Case References:
McAndrew v Federal Commissioner of Taxation - [1956] HCA 62
McAndrew v Federal Commissioner of Taxation - (1956) 98 CLR 263; [1956] ALR 1008
FJ Bloemen Pty Ltd v Federal Commissioner of Taxation - (1981) 147 CLR 360; 55 ALJR 451; 35 ALR 104; 11 ATR 914; 81 ATC 4280
FJ Bloemen Pty Ltd v Federal Commissioner of Taxation - [1981] HCA 27
Webb v Federal Commissioner of Taxation (No 2) - (1993) 47 FCR 394; 125 ALR 523; 27 ATR 459; 93 ATC 5123
Deputy Commissioner of Taxation v Clyne (1982) - 60 FLR 45; 12 ATR 738; 82 ATC 4070
Commonwealth v Opiel - (1986) 18 ATR 374; 86 ATC 5013
Deputy Commissioner of Taxation v Richard Walter Pty Ltd - [1995] HCA 23
Deputy Commissioner of Taxation v Richard Walter Pty Ltd - (1995) 183 CLR 168; 69 ALJR 223; 127 ALR 21; 29 ATR 644; 95 ATC 4067
Syngenta Crop Protection Pty Ltd v Federal Commissioner of Taxation - [2005] FCA 1646
Syngenta Crop Protection Pty Ltd v Federal Commissioner of Taxation - [2008] ALMD 422
Syngenta Crop Protection Pty Ltd v Federal Commissioner of Taxation - (2005) 61 ATR 186
Richardson v Federal Commissioner of Taxation - [1932] HCA 67
Richardson v Federal Commissioner of Taxation - (1932) 48 CLR 192
Deputy Commissioner of Taxation v Moorebank Pty Ltd - (1988) 165 CLR 55; 62 ALJR 372; 78 ALR 641; 19 ATR 1156; 88 ATC 4443
Theseus Exploration NL v Foyster - [1972] HCA 41
Theseus Exploration NL v Foyster - (1972) 126 CLR 507; 46 ALJR 448; [1972-73] ALR 839
General Steel Industries Inc v Commissioner for Railways - [1964] HCA 69
General Steel Industries Inc v Commissioner for Railways (NSW) - (1964) 112 CLR 125; 38 ALJR 253; [1965] ALR 636
Boston Commercial Services Pty Ltd v GE Capital Finance Australasia Pty Ltd - [2006] FCA 1352
Boston Commercial Services Pty Ltd v GE Capital Finance Australasia Pty Ltd - [2007] ALMD 1936
Boston Commercial Services Pty Ltd v GE Capital Finance A/asia Pty Ltd - (2006) 70 IPR 146; 236 ALR 720
Hocking v Bell - (1945) 71 CLR 430
Paramasivam v University of New South Wales - [2007] FCA 875
White Industries Aust Ltd v Federal Commissioner of Taxation - [2007] FCA 511
White Industries Australia Ltd v Federal Commissioner of Taxation (2007) - 2007 ATC 4441; 240 ALR 792
White Industries Aust Ltd v Federal Commissioner of Taxation - 160 FCR 298
White Industries Australia Ltd v Federal Commissioner of Taxation - 66 ATR 306

Hearing date:
Judgment date: 13 July 2009

Sydney

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Order

1. The application for a stay of proceedings for recovery of monies due under the judgment given on 13 July 2009 against the first respondent be dismissed.

2. The application for a stay of proceedings for recovery of monies due under the judgment given on 13 July 2009 against the second respondent be dismissed.

3. The first respondent pay the costs of his application for a stay.

4. The second respondent pay the costs of his application for a stay.

5. The proceedings as against the fourth respondent stand over for directions at 9 am on Monday 3 August 2009.