MERVYN JONATHAN KITAY in his capacity as liquidator of COMPUTER ACCOUNTING AND TAX PTY LTD (In Liq) and COMPUTER ACCOUNTING AND TAX PTY LTD (In Liq)

The applicant, Mervyn Jonathan Kitay, in his capacity as liquidator of Computer Accounting and Tax Pty Ltd (In Liq), and Computer Accounting and Tax Pty Ltd (In Liq) brought an application against Angela Cecilia Theresa Frigger, an interested party, seeking security for costs of the proceedings in the interlocutory process dated 19 October 2020. Mrs Frigger filed interlocutory process seeking orders against Mr Kitay, as liquidator of Computer Accounting and Tax. Mrs Frigger sought to set aside ex parte orders of 17 January 2012, discharge order 4 dated 15 May 2014, and that Mr Kitay is personally liable for costs of the interlocutory processes dated 6 January 2012 and 25 November 2013. The court considered the principles guiding the exercise of the power to order security for costs and observed that Mrs Frigger has access to funds. The court also considered the indemnity principle and concluded that it is not a reason to refuse an order for security for costs. The court ordered that Mrs Frigger pay the amount of $15,000 into court as security for costs.

The Supreme Court of Western Australia ordered that Mervyn Jonathan Kitay, in his capacity as liquidator of Computer Accounting and Tax Pty Ltd (In Liq) and Computer Accounting and Tax Pty Ltd (In Liq), the applicants, by interlocutory process filed 19 October 2020 give security for costs to the hearing of the application to set aside the interlocutory process in the sum of $15,000. The court also ordered that the parties provide further information on when the security for costs is required to be paid.