JMA Accounting Pty Ltd V Michael Carmody, Commissioner Of Taxation [2006] FCA 1519

JMA Accounting Pty Ltd V Michael Carmody, Commissioner Of Taxation [2006] FCA 1519

Having regard to the earlier Full Court orders and the chronology which led to the discs being deposited with the Brisbane Registry, the Court was satisfied that the discs should be released to Mr McLeod as liquidator of JMA and Entrepreneur, as the individual entitled to possession of the documents, upon the undertakings offered to preserve the material and protect any claims of legal professional privilege.

Jurisdiction
Australia
Judgment Date
14 November 2006
Procedural Posture
Application by Notice of Motion for Release of Computer Discs Lodged With the Federal Court / Motion Heard and Determined
Outcome
Application granted; computer discs ordered to be released to the liquidator subject to undertakings, with liberty to apply and no order as to costs.
Legal Topics
['release of Documents Lodged With the Court' "liquidator's Possession of Company Records" 'access Under S 263 of the Income Tax Assessment Act 1936 (cth)' 'claims for Legal Professional Privilege' 'execution of Search Warrant Under S 3 E of the Crimes Act 1914 (cth)']
['income Tax' 'corporations' 'civil Procedure' 'legal Professional Privilege' 'search and Seizure'] ['release of Documents Lodged With the Court' "liquidator's Possession of Company Records" 'access Under S 263 of the Income Tax Assessment Act 1936 (cth)' 'claims for Legal Professional Privilege' 'execution of Search Warrant Under S 3 E of the Crimes Act 1914 (cth)']

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Procedural Posture

Application by Notice of Motion for Release of Computer Discs Lodged With the Federal Court / Motion Heard and Determined

Legal Issues

  1. 1 ['Whether computer discs lodged with the Federal Court on 22 October 2004 should be released to Jonathan Paul McLeod in his capacity as liquidator of JMA Accounting Pty Ltd and Entrepreneur Services Pty Ltd.' 'Whether undertakings proposed by the liquidator, the Australian Federal Police and the solicitor for the First Respondent adequately addressed preservation of the discs and claims for legal professional privilege.']

Ratio Decidendi

Having regard to the earlier Full Court orders and the chronology which led to the discs being deposited with the Brisbane Registry, the Court was satisfied that the discs should be released to Mr McLeod as liquidator of JMA and Entrepreneur, as the individual entitled to possession of the documents, upon the undertakings offered to preserve the material and protect any claims of legal professional privilege.

Court Disposition

Application granted; computer discs ordered to be released to the liquidator subject to undertakings, with liberty to apply and no order as to costs.

Orders

  • ['The identified computer discs lodged with the Court on 22 October 2004 be released forthwith to Mr McLeod in his capacity as liquidator of JMA and Entrepreneur.' 'There be liberty to apply.' 'There be no order as to costs.' 'Mr Baden Powell be granted leave to appear on behalf of the Australian Federal Police on...