Deputy Commissioner of Taxation and Fell and Anor

This matter came before Bennett J concerning undertakings given by the Deputy Commissioner of Taxation (DTC), Mr Fell (the husband), and Ms Cook (the wife) regarding the dealing with certain assets. The dispute involved proceedings in the Supreme Court of Victoria and the Supreme Court of New South Wales, with the DTC seeking to prevent the husband and wife from dealing with assets pending further court orders.

The court was required to determine the terms of interim orders and undertakings to govern the parties' conduct concerning their assets. Specifically, the court needed to establish the conditions under which the husband and wife could deal with their assets, including those held by corporate entities, and the notice requirements for such dealings. The court also had to consider the timing for the filing and service of documents, the conduct of the adjourned hearing, and the delivery of written submissions.

Bennett J made orders by consent, reflecting undertakings given by the parties. The DTC undertook not to issue summons for summary judgment or require a defence filing before 24 April 2008 in separate proceedings against the husband and wife. Both the husband and wife provided undertakings not to deal with their assets, or assets of corporate entities in which they hold interests, except in the normal course of business or to meet reasonable living, legal, and child support expenses, without providing 21 days' written notice to the DTC. The proceedings were adjourned to 22 April 2008, with specific directions for the filing of amended applications, responses, and affidavit material. The court also ordered the DTC to pay the wife's costs thrown away on that day.