G & M Aldridge Pty Ltd v Walsh

In the High Court, Gummow J considered applications brought by McKewins Hairdressing and Beauty Supplies Pty Ltd (McKewins) and Wayne Levick concerning proceedings against the Deputy Commissioner of Taxation. The dispute involved constitutional arguments regarding the validity of the commission and appointment of the Governor-General, and procedural matters relating to the removal of causes and the purported discontinuance of proceedings.

The primary legal issues before the Court were whether the constitutional arguments raised by McKewins were tenable, the validity of a notice of discontinuance filed on behalf of McKewins, and whether costs should be awarded against Mr Levick, including on an indemnity basis. The Court also had to determine the proper procedure for the removal of causes and the solicitor's duties to the Court when acting on the instructions of a third party.

Gummow J reasoned that the constitutional arguments were untenable and that the notice of discontinuance was invalid as it was not given by the applicant on record. The Court found that Mr Levick had improperly sought to involve himself in the litigation and had instructed solicitors to take steps on his behalf without proper authority. Consequently, the Court dismissed the notice of motion filed on 1 May 2000, set aside the purported notice of discontinuance, and dismissed the motion for removal, ordering Mr Levick to bear the costs of the Deputy Commissioner of Taxation on an indemnity basis.