Dickson and Saller (No 2)

In *Dickson and Saller (No 2)*, Hogan J of the Supreme Court of Victoria was required to make orders concerning the valuation of the Dickson Group and the progression of proceedings between the parties, Mr Dickson and Ms Saller. The dispute involved the valuation of the Dickson Group for financial reporting and taxation purposes, and the parties sought directions from the court on how to proceed.

The central legal issue before the court was to determine the appropriate course of action regarding the valuation of the Dickson Group, specifically whether an updated valuation for the financial year ended 30 June 2020 was required or if the existing valuation as at 30 June 2019 would suffice for the purposes of trial. The court also had to consider the assessment of potential taxation consequences for the Dickson Group based on the chosen valuation date.

Hogan J ordered that Ms Saller must advise Mr Dickson by a specified date whether she wished for an updated valuation of the Dickson Group for the financial year ended 30 June 2020 to be prepared, or if she preferred to proceed to trial using the existing valuation as at 30 June 2019. Depending on Ms Saller's election, further orders were made for the parties to jointly instruct Ms Q to either prepare the updated valuation and assess taxation consequences, or to commence an assessment of taxation consequences based on the 2019 valuation. The court also dismissed the parties' applications filed on 3 July 2020 and 30 July 2020, save for the matters addressed in the current order and a previous order made on 7 August 2020.