Deputy Commissioner of Taxation v Bluebottle UK Ltd.

The Deputy Commissioner of Taxation (the Commissioner) sought a stay of certain orders made by Justice Gzell on 21 July 2006, pending the determination of an appeal. Bluebottle UK Ltd. was the respondent to the application.

The primary legal issue before Hodgson JA was whether to grant a stay of Justice Gzell's orders. This involved considering whether the appeal had sufficient merit to be considered arguable and whether the appeal might be rendered nugatory if the stay was not granted. A further consideration was the need for an undertaking as to damages.

Hodgson JA noted the Commissioner's undertaking to proceed expeditiously with the appeal and ordered that the orders made by Justice Gzell on 21 July 2006 be stayed pending the determination of the appeal or further order. The hearing of the appeal was also expedited. This stay was conditional upon the Commissioner providing a written undertaking as to damages to the Court by 9 August 2006, failing which the stay would expire on that date. The costs of the application were to be costs in the appeal, and the appeal was listed for a hearing before the Registrar.