Etrard and Etrard and Ors (No. 2)

In the proceedings before Justice Ryan, the parties involved were the Deputy Commissioner of Taxation, Ms. Etrard (the wife), Mr. Etrard (the husband, also referred to as the Second Respondent), and M Pty Limited. The dispute concerned various assets, including those of the E Family Trust, and involved applications related to the administration and distribution of these assets, as well as the husband's tax liabilities.

The court was required to determine several legal issues, including the removal of N Etrard as Trustee of the E Family Trust, the appointment of Ms. Etrard as Trustee for specific purposes, the provision of information regarding the Trust's assets and records, the sale of a property to reduce tax liabilities, and the exclusive occupation of another property. The court also considered the husband's interest in water access licences and the actions of M Pty Limited in relation to the E Family Trust.

Justice Ryan made orders by consent and unopposed by the Australian Taxation Office. These included granting leave for the Deputy Commissioner to file certain documents and ordering that N Etrard be removed as Trustee of the E Family Trust pending further order, and that he provide Ms. Etrard with all information regarding the Trust's assets and records. The court also discharged previous orders and appointed Ms. Etrard as Trustee to apply for payment under a groundwater entitlements program, with any compensation to be paid into a controlled monies account. N Etrard was joined as a Respondent, and Ms. Etrard was granted liberty to sell a property to pay her tax liability. She was also given exclusive occupation of another property, and N Etrard, the husband, and M Pty Limited were restrained from interfering with her occupation. N Etrard was further restrained from dealing with his interest in certain water access licences, and M Pty Limited was restrained from dealing with E Family Trust property except as directed by Ms. Etrard. The court also ordered that the E Family Trust Deed be examined to determine if the husband's bankruptcy automatically removed him as Trustee and appointed the wife as sole Trustee. M Pty Limited's application was dismissed, and the proceedings were adjourned.