Tan v Tan [2009] NSWSC 976

Tan v Tan [2009] NSWSC 976

The court made the consent orders because withholding them would be disproportionate given the lack of a contested hearing and the potential for innocent explanation; the public interest was appropriately served by notifying the Commissioner of Taxation of the prima facie evidence of potential tax avoidance.

Source-derived case information.

Jurisdiction
Australia
Judgment Date
10 September 2009
Procedural Posture
Equity Proceeding / Final Hearing; Consent Judgment
Outcome
Consent orders made; proceedings resolved by settlement; plaintiffs’ statement of claim otherwise dismissed; defendant's cross-claim dismissed
Legal Topics
['trusts' 'procedure Judgments and Orders' 'consent Orders' 'illegal Conduct and Public Policy']
['equity'] ['trusts' 'procedure Judgments and Orders' 'consent Orders' 'illegal Conduct and Public Policy']

Source-derived case record

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Procedural Posture

Equity Proceeding / Final Hearing; Consent Judgment

Legal Issues

  1. 1 ['Whether funds held in term deposits in the defendant’s name are held on trust for the plaintiffs' 'Whether the plaintiffs should be granted declarations and injunctions over the funds' 'Whether the court should make consent orders in light of possible illegal conduct relating to tax avoidance']

Ratio Decidendi

The court made the consent orders because withholding them would be disproportionate given the lack of a contested hearing and the potential for innocent explanation; the public interest was appropriately served by notifying the Commissioner of Taxation of the prima facie evidence of potential tax avoidance.

Court Disposition

Consent orders made; proceedings resolved by settlement; plaintiffs’ statement of claim otherwise dismissed; defendant's cross-claim dismissed

Orders

  • ['Orders as per short minutes of order signed by the parties and their solicitors' 'Plaintiffs’ statement of claim otherwise dismissed' 'Registrar directed to send a copy of the judgment to the Commissioner of Taxation' 'Defendant to deliver to plaintiffs a cheque for funds held by his solicitors with any accrued...