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{\insrsid5988900 \chftnsep \par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid5988900 \chftnsepc \par }}\sectd \psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid16546679\sftnbj {\header \pard\plain \s15\qc \li0\ri0\widctlpar\brdrb\brdrs\brdrw30\brsp20 \tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16546679 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\cs19\fs20\insrsid16546679\charrsid11293349 PAGE }}{\fldrslt { \cs19\fs20\lang1024\langfe1024\noproof\insrsid5988900 11}}}{\cs19\fs20\insrsid16546679 \par }\pard \s15\qr \li0\ri0\widctlpar\brdrb\brdrs\brdrw30\brsp20 \tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16546679 {\cs19\fs20\insrsid16546679 Herbert v FIRCA: Misc Action 5 of 2010L}{ \cs19\fs20\insrsid16546679\charrsid11293349 \par }\pard \s15\qc \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16546679 {\fs20\insrsid16546679 \par }{\fs20\insrsid16546679\charrsid11293349 \par }}{\footer \pard\plain \s17\qr \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16546679 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs16\insrsid16546679 \par \par }}{\footerf \pard\plain \s17\qr \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16546679 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs16\insrsid16546679 \par \par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 IN THE HIGH COURT OF FIJI \par AT LAUTOKA \par CIVIL JURISDICTION \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Misc Action No: 5 of 2010L \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 BETWEEN: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 ANTHONY JAMES HERBERT and MALCOLM ANDREW HERBERT}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par Applicants \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 AND: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 FIJI ISLANDS REVENUE & CUSTOMS AUTHORITY \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Respondent \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 FINAL JUDGMENT \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 \par Judgment of: Inoke J. \par \par Counsel Appearing}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 : }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 Mr F Koya for the Plaintiff}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 Ms S Takilai for the Defendant \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 Solicitors}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 : }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 Koyas for the Plaintiff \par In-house solicitors for the Defendant}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 \par \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 Date of Hearing: 19 July 2010 \par Date of Judgment: 26 July 2010 \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid5988900 \par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 INTRODUCTION \par }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 This is the second of two applications filed by Koyas to set aside two Departure Prohibition Orders (}{\lang2057\langfe1033\langnp2057\insrsid5988900 "}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 DPOs}{\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 ) issued by Fiji Islands Revenue & Customs Authority (}{ \lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 FIRCA}{\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 ) agains t the Applicants.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Two lots of DPOs were issued against them on 21 June 2010 and again on 29 June 2010 on the basis that they are the directors of a construction company in Fiji, Herbert Construction (Fiji) Limited , which is said to have unpaid taxes. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [2]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The DPOs were issued pursuant to }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s 31}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 of the }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Tax Administration Decree}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [No. 50 of 2009].}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The section provides:}{\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Departure Prohibition Order}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 31.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 (1) Where: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (a)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 a person is subject to a tax liability; and }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (b)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the CEO believes on reasonable grounds that it is desirable to do so for the purposes of ensuring that the person does not depart from Fiji for a foreign country without\emdash \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ql \li2160\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin2160\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 wholly discharging the tax liability; or }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ql \li2160\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin2160\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 making arrangement satisfactory to the CEO for the tax liability to be wholly discharged; }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO may, by order in accordance with the prescribed form, prohibit the taxpayer departing from Fiji for a foreign country.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (2)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO must state the following on the Departure Prohibition Order: }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (a)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the name and address of the taxpayer; }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (b)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the amount of tax that is or will become payable. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (3)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A departure prohibition order has effect throughout Fiji, including aboard any vessel or aircraft within the territory of Fiji.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (4)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A copy of a departure prohibition order issued in respect of a taxpayer must, as soon as practicable, be served on the taxpayer, and upon the Commissioner of Police and the Director of Immigration.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (5)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 If a departure prohibition order is issued in respect of a taxpayer, the Commissioner of Police and the Director of Immigration must exercise the powers that they lawfully possess, or cause an officer under their direction to exercise such powers, so far as is necessary to prevent the ta xpayer from departing Fiji, including the removal and retention of the taxpayer}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s passport, identity card, visa, or other travel document authorising the taxpayer to leave Fiji.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (6)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A taxpayer the subject of a departure prohibition order must be refused customs or immigration clearance.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (7)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A departure prohibition order remains in force until revoked by the CEO or upon the expiration of three years from the date of the Order being issued, whichever is the earlier.}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (8)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO must revoke a departure prohibition order if \emdash }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (a)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the taxpayer makes payment in full of the tax payable or that will become payable by the taxpayer; or }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (b)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the taxpayer makes an arrangement satisfactory to the CEO for payment of the tax that is or will become payable by the taxpayer.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (9)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 As soon as practicable after making a decision to revoke a departure prohibition order, the CEO must serve notice of revoc ation on the taxpayer and on any person on whom a copy of the departure prohibition order was served. }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (10)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 No proceedings, criminal or civil, may be instituted or maintained against the State, the CEO, a tax officer authorised to act under this section, or a Customs, Immigration, Police, or other officer for anything lawfully done under this section. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par CASE HISTORY \par }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [3]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The applications were filed by way of originating motion in expedited form ex-parte on 5 July 2010 but I directed them to be issued inter -partes because I took the view that FIRCA should be heard for the same reasons that I gave in the other action, }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 White}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 FIRCA}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Misc Action 4 of 2010L, namely, that the CEO might have very good reasons for issuing the DPOs, and, secondly, this was a different case altogether from }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Clowes}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Fiji Islands Revenue and Customs Authority}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [2009] FJHC 226; HBM029.2009L (14 October 2009) in which I discharged a DPO for two reasons (1) that it was clearly defective and invalid, and (2) the applicant, having a permanent base and substantial business in Fiji and being involved in projects with the local community, was not a flight risk. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [4]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I have set out the short history of these applications in Ms White}{\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s case which I repeat here for the sake of completeness and convenience.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 When both applications were first called on 7 July I gave directions for the filing of further affidavits and set them down for hearing on }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 12 July 2010}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 because of the urgency of having them heard and disposed of.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I heard submissions from counsel on 12 July.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In the course of argument, it appeared from on going negotiations through their counsel that the DPOs might be suspended if sufficient undertakings to the satisfaction of the CEO were given.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I therefore, at their request, made interim orders to the effect that the DPOs could be lifted if the applicants gave undertakings satisfactory to the CEO.}{ \lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I then gave directions for filing of submissions and I was to give my judgment on notice if I did not require further oral submissions and the matter did not settle. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [5]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Unfortunately, the undertakings required by the CEO effectively meant that both applicants would have to pa y up the alleged tax liabilities so their counsel filed applications on }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 16 July 2010}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 and brought the matter back before me on the same day.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The orders sought in those applications were effectively for me to dictate to the CEO what was acceptable as undertakings.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I did not think that it was within my power to grant such relief.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO was not budging from his position, understandably, so it seemed to me that there was no alternative but for me to give a ruling on the applications so I set them down for further hearing on }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 19 July 2010}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 .}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 This is my judgment after those hearings. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 HEARING OF APPLICATION ON 19 JULY 2010 \par \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [6]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In Anthony Herbert}{\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s affidavit in support he says he has been living in Fiji for about 5 years now.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 He and Malcolm are looking after the ope rations of the Fiji company currently based at Momi in Nadi.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The company has fixed assets (basic equipment and structures) and intangible assets such as business and goodwill here in Fiji.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 They also travel in and out of Fiji because they look after the operations of Herbert Construction Limited in New Zealand as well.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Apart from their considerable interests and financial commitments in Fiji, he says they also have very strong social and community ties here.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In the 5 years that they have been in Fiji, they have acquired properties and taken interest in various organisations and contributed to charities. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [7]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 On }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 21 June 2010}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 they were both issued with DPOs as directors of the Fiji company for taxes allegedly owing by the company.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The tax assessed is currently the subject of re-assessment.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Then again on }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 29 June 2010}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 they were both issued with further DPOs for further alleged unpaid taxes by the Company.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The second lot of taxes is for a substantial amount.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 They say they have suffered a lot of anguish and distress from the issue of the DPOs because they are unable to travel out of Fiji for business and to visit their families in New Zealand.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 They have every intention of returning to Fiji to continue the management and operation of the Fiji company. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [8]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The DPOs were in these identical terms: \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s22\qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 DEPARTURE PROHIBITION ORDER \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qr \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [Date] \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 To:}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [Name and Address] \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \'85 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In accordance with the provisions of section 31 of the Tax Administration Decree (Decree No. 50 of 2009) I hereby issue this Departure Prohibition Order to prevent you from departing the Fiji Islands. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 This order has effect throughout Fiji Islands, includi ng aboard ships and vessels within the Fiji Islands territorial waters and aircraft within the Fiji Islands airspace. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 This order may be revoked if you, as the representative of Herbert Construction Limited \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin1440\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 pay the amount of unpaid tax assessed of [amount]; or}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin1440\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 provide or arrange for security to be given for payment of the above sum. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The order is effective for 3 years from the date of issue unless extended or revoked. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [9]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In reply, the Team Leader of FIRCA}{\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s Debt Management Unit in Lautoka said that both applicants live in Fiji on work visas which would expire in 2011 and 2012, respectively.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 She says the company has only two fixed assets which are two freehold residential homes which are currently mortgaged to a bank here in Fiji.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The first DPOs of 21 June 2010 have now been revoked by the Commissioner by his letter of 7 July 2010.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 No explanations were given as to why these DPOs were revoked.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The 29 June 2010 DPOs remain unrevoked.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 She says the Commissioner had reasonable grounds to issue the DPOs but she did not specify in her affidavit what they were. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [10]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The Applicants in response say that the value of the company}{\lang2057\langfe1033\langnp2057\insrsid5988900 '}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s assets is more than $2m and in addition to the two homes they include a workshop and a joinery facility.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 They deny that the tax assessments were correct and intend to lodge an appeal. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [11]\tab} Since the DPOs of 21 June 2010 have now been revoked I allowed the Applicants to amend their Motion to refer to the 29 June 2010 DPOs instead. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 THE LAW \par \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [12]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 As I said in Ms White}{\lang2057\langfe1033\langnp2057\insrsid5988900 '}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s case, there is no doubt that the CEO must act lawfully.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 That means that (1) there must be a tax liability, and (2) there must be evidence to suggest that the tax payer was likely to leave without paying the tax or without providing security for payment.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 As counsel for the Applicants submitted, this is not a provision for tax collection i.e. to force tax payers to pay taxes, but rather a provision to stop persons absconding without paying the tax that is due or providing adequate security for its payment. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [13]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In this case it is not disputed that the company has a tax liability.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 How much is yet to be determined.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 However, whether the directors are liable is in issue.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The other issue is whether the CEO had reasonable grounds that the Applicants would leave and not return without first paying the assessed tax or provide security for its payment, satisfactory to the CEO. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [14]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Clowes}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Fiji Islands Revenue and Customs Authority}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [2009] FJHC 226; HBM029.2009L (14 October 2009), I said this of similar provisions in the previous tax legislation and the Customs Act: \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [12] It is a very serious matter indeed that a person is stopped from moving freely within or out of Fiji. The Act has given the Comptroller wide powers under s 143C. But those powers cannot be abused. He may issue an order if he is satisfied that the person who owes the duty may leave without paying it or may leave without securing it. In other words, the person must owe duty and secondly he is a "flight risk". If any one of these two conditions are not satisfied then the Comptroller}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s power to issue the Order does not arise. \par }\pard \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [13] The Order was issued against Mr Clowes as "the person having controlling interest in Sunsail Pty Limited". It is implicit that the outstanding duty is owed by the company rather than Mr Clowes personally. The Order therefore does not comply with s 143C of the Customs Act 1986 pursuant to which it was issued and is therefore defective and invalid . \par }\pard \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [14] Secondly, part of the alleged debt includes VAT which Mr Clowes says he may be entitled to a refund. \par }\pard \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [15] Thirdly, he must be satisfied that Mr Clowes is a "flight risk". Section 115 of the Act provides that an officer or other person acting under his direction shall not be liable to any legal proceedings for any action taken by him in good faith in accordance with any provision of this Act. The corollary to that is that the officer must no act in bad faith. Considering Mr Clowes}{ \b\lang2057\langfe1033\langnp2057\insrsid5988900 '}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 background, I think the Comptroller has not only acted in bad faith but has acted arbitrarily. \par \'85 \par }\pard \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [17] Similarly, the Commissioner has a discretion which he must exercise reasonably and in good faith. \par }\pard \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [15]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 In the unreported decision of }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Manoj Khera}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Fiji Islands Revenue & Customs Authority}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 2006] FJHC; HBC 162 of 2006 (6 July 2006)}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 , Singh J had this to say about a DPO issued under the previous tax legislation and whether such a restraint is reasonable and justifiable in a free and democratic society: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A DPO may therefore be seen is akin to a statutory writ ne exeat civitate.}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The Commissioner can impose it without having to go to court.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Obtaining a writ ne exeat civitate is cumbersome and time consuming.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 At times before the writ is issued some taxpayers abscond. A DPO is a quick and ready method of ensuring that those who owe tax leave the country after paying tax.}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 It provides for (an) effective remedy.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 As long as the Commissioner has good reason to believe that a taxpayer will abscond, he can issue a DPO.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 He cannot act arbitrarily or unreasonably.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Factors like the amount of tax owed, whether a person has a citizenship elsewhere or a permanent residence or a business running in another country or whether other members of his family live in Fiji or elsewhere are all relevant factors. \par \'85 \par For the restraint to be held valid it must be reasonable, it must be justifiable.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 There is a further qualification of reasonableness in a free and democratic society.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A state must use no more restrictive means than are necessary to achieve the purpose of the limitation. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The Canadian case of }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 R}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Oakes}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 26 DLR (4th series) 200 discusses the concept of }{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 reasonable and demonstrably justifiable}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 in a free and democratic society.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 It suggested to consider whether a law measured up to being }{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 reasonable and demonstrably justifiable}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 one has to first look at the objectives which the law or statute sets out to achieve.}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 It is said those concerns must be }{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 pressing and substantial}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 and not }{ \b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 trivial or discordant}{\b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \endash p 27 Chief Justice Dickson.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Secondly }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Oakes}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 suggests that the means chosen to restrict the right must be reasonable and demonstrably justifiable under three elements of proportionality test, namely: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1440\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Measures must be carefully designed and rationally connected to the objective.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1440\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 There should be minimal impairment of the right in question.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1440\itap0\pararsid15864633 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 There must be a sense of balance between the deleterious effect of the measures and objectives to be attained. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The New Zealand Court of Appeal in }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Moonen}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Film & Literature Board of Review}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [2002] 2 NZLR 9 had occasion to discuss the approach to taken when considering reasonable limitation on freedom of expression which can be demonstrably justified in a democratic society. It suggested that the way to approach the issue is }{ \b\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 first to identify the objective which the legislature was endeavouring to achieve by the provision in question.}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The importance and significance of that objective must then be assessed.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The way in which the objective is statutorily achieved must be in reasonable proportion to the importance of the objective.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 A sledgehammer should not be used to crack a nut.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The means used must also have a rational relationship with the objective, and in achieving the objective there must be as little interference as possible with the right or freedom affected.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Furthermore, the limitation involved must be justifiable in the light of the objective. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [16]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The Decree does not give any guidance as to what the CEO is to take into account in deciding whether to issue a DPO or not.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Some guidance is given by Singh J in }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Manoj Khera}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 above and I take further guidance from the Australian Tax Office (ATO) statement on the topic provided to me by Mr Koya which I find very helpful and respectively adopt:}{\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard\plain \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 {\*\bkmkstart BM13_2}{\*\bkmkstart BM_RMP_13_2}{\*\bkmkstart RMP_13_2}{\*\bkmkstart Content}{\*\bkmkstart top}{\*\bkmkend BM13_2}{\*\bkmkend BM_RMP_13_2}{\*\bkmkend RMP_13_2}{\*\bkmkend Content}{\*\bkmkend top}INTRODUCTION}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 2. Part IVA of the }{ \b\i\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Taxation Administration Act 1953}{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (TAA) gives the Commissioner the power to issue a departure prohibition order (DPO) which prohibits the debtor from leaving Australia, regardless of whether the debtor intends to return.}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 {\*\bkmkstart BM13_3}{\*\bkmkstart BM_RMP_13_3}{\*\bkmkstart RMP_13_3} {\*\bkmkend BM13_3}{\*\bkmkend BM_RMP_13_3}{\*\bkmkend RMP_13_3}3. The Commissioner's ability to exercise this power depends upon the existence of certain preconditions. These are: }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard\plain \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (i)}{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor must have a tax liability, and }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (ii)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the Commissioner must believe on reasonable grounds that it is desirable to issue an order for the purpose of ensuring that the debtor does not depart Australia without: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 wholly discharging the tax liability, or }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \'b7making arrangements satisfactory to the C ommissioner for the tax liability to be discharged. \par }\pard\plain \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15085049 {\*\bkmkstart BM13_4} {\*\bkmkstart BM_RMP_13_4}{\*\bkmkstart RMP_13_4}{\*\bkmkend BM13_4}{\*\bkmkend BM_RMP_13_4}{\*\bkmkend RMP_13_4} \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 4. The legislation applies to both Australian nationals and foreign nationals who are liable to pay Australian tax (except if a deportation order is in force). Where a deportation order is made after a DPO has issued, the Tax Office will consult with the Department of Immigration, Multicultural and Indigenous Affairs about revoking the DPO. \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 POLICY }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 {\*\bkmkstart BM13_5}{\*\bkmkstart BM_RMP_13_5}{\*\bkmkstart RMP_13_5} {\*\bkmkend BM13_5}{\*\bkmkend BM_RMP_13_5}{\*\bkmkend RMP_13_5}5. By its very natur e, a departure prohibition order imposes a significant restriction on the normal rights of a debtor in that it basically deprives debtors of their liberty to travel outside Australia. The Tax Office recognises the impact of this restriction on a debtor's freedom of movement. }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 {\*\bkmkstart BM13_6}{\*\bkmkstart BM_RMP_13_6}{\*\bkmkstart RMP_13_6} {\*\bkmkend BM13_6}{\*\bkmkend BM_RMP_13_6}{\*\bkmkend RMP_13_6} 6. The critical phase in the making of an order is the process of determining whether there are 'reasonable grounds' which make it desirable to ensure the debtor does not depart from Australia without discharging or making arrangements satisfactory to the Commissioner to discharge the tax liability. }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \s21\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 {\*\bkmkstart BM13_7}{\*\bkmkstart BM_RMP_13_7}{\*\bkmkstart RMP_13_7} {\*\bkmkend BM13_7}{\*\bkmkend BM_RMP_13_7}{\*\bkmkend RMP_13_7}7. In deciding whether to issue a DPO, the Tax Office will take a number of factors into account including whether: }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \s21\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 there is a tax liability and whether it can be recovered }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 known assets are sufficient to pay existing and future debts and whether those assets are in a readily-realisable form }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 recovery proceedings are in course }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor has recently disposed of assets to associated persons or entities (the transaction may be overturned in bankruptcy) }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (v)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 there is any information to suggest concealment of assets (bank accounts in false names, use of an alias) or movement of funds (for example, AUSTRAC reports) }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (vi)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor has entered into transactions that 'charged' assets in Australia and then moved the borrowed funds offshore }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (vii)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor has assets overseas adequate to maintain a comfortable lifestyle }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 (viii)\tab}}\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 funds have been transferred overseas (and the purpose of the transfer) }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (ix)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor has significant business interests in Australia }{\b\lang2057\langfe1033\langnp2057\insrsid15085049 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (x)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor is subject to investigation for criminal activities (and whether any charges have been laid) }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (xi)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 there is a threat against the debtor's life as a result of criminal or other activities }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (xii)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 there is Tax Office audit activity (or similar activity from other Government agencies) }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (xiii)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor holds (or the debtor has applied for) an Australian or foreign passport/visa/work permit }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (xiv)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor has given an indication of likely overseas travel, and there is no apparent need for travel, and }{\b\lang2057\langfe1033\langnp2057\insrsid15864633 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15085049\charrsid15864633 \par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 (xv)}{\b\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 the debtor's family situation (this information may not be relevant by itself, but when combined with a number of other factors, it may influence a decision to issue an order). \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 CONSIDERATION OF THE APPLICATION \par \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [17]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I have not been pointed to any provision in the Decree which shifts the onus to the taxpayer of showing that a DPO is invalid.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 It might be impossible for the taxpayer to do that in many cases simply because the CEO does not fully explain why he issued the DPO.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The onus of proof must lie with the CEO to show that he had reasonable grounds that the Applicants would abscond without paying or securing the tax liability. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [18]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The first point that needs to be made is that it is the company that owes the tax.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The company is still operating in Fiji and who is to say that it will not be able to pay its taxes.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 There is no evidence put forward by the CEO to say that the company is not able to do so.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO seems to base his decision simply and principally on his opinion that the tax he had already assessed is a substantial amount and that the company}{ \lang2057\langfe1033\langnp2057\insrsid5988900 '}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s assets are insufficient to meet the tax liability.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The assessed tax may be reduced substantially on review and he has not said that his assessment is not likely to be so reduced and why. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [19]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Further, it seems to me that the liability of a director for the tax of a private company is not automatic.}{ \lang2057\langfe1033\langnp2057\insrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Section 41B}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 of the }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Income Tax Act}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [Cap 201] makes the director liable only when the company defaults; or where the director is involved in an arrangement to avoid the company paying tax, see for example, }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 s 41A}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 .}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The primary responsibility for the tax lies with the company.}{ \lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The CEO does not have a choice as to whom he makes liable for the tax in the absence of any of the prohibited arrangements and situations under the Act.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 No explanation has been given as to the basis on which the Applicants have been made liable for the taxes of the company other than that they are the }{ \lang2057\langfe1033\langnp2057\insrsid5988900 "}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 representatives}{\lang2057\langfe1033\langnp2057\insrsid5988900 "}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 of the company. The CEO does not allege that the company has not paid or is unwilling or unable to pay its tax liability.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I think the CEO has acted pre-maturely. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [20]\tab}}\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 { \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Also, it seems to me that had the CEO, acting reasonably, taken into account the existence of some of the other factors listed above in the ATO statement, e.g., (ix), (xv) or the lack thereof, e.g. (iii) \endash (vi), (x) \endash (xii), (xiv), he would have come to the conclusion that a DPO was not justified, certainly at this stage.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 For this reason, I find that he had no reasonable grounds to issue the DPOs of 29 June 2010 so they are invalid and must be revoked. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [21]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 However, that is not the end of the matter because Mr Koya filed written submissions on a further point which I should consider out of fairness to him.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 He submitted that the CEO was subject to the principles of natural justice, that is to say, the CEO must give his clients the right to be heard and to accord them procedural fairness, }{ \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 before}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 he issued the DPOs. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [22]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I do not accept that submission.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I think s 31 is an exception to the general rule.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The whole purpose of the provision may be defeated if the taxpayer is alerted to what the CEO intends to do.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Section 31(8) provides for the two things which the taxpayer may do and if he dose either of them the CEO }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 must}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 revoke the DPO.}{\lang2057\langfe1033\langnp2057\insrsid15864633 }{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 I need only refer to the High Court of Australia decision in }{ \b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Twist}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 v }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Randwick Municipal Council}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 [1976] HCA 58; (1976) 136 CLR 106 (17 November 1976)}{\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 per Barwick CJ as supporting my view: \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \s22\ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 10. The common law rule that a statutory authority having power to affect the rights of a person is bound to hear him before exercising the p ower is both fundamental and universal: see Cooper v. Wandsworth Board of Works [1863] EngR 424; (1863) 14 CB (NS) 180 (143 ER 414) and R. v. Electricity Commissioners; Ex parte London Electricity Joint Committee Co. (1920) Ltd. (1924) 1 KB 171, at p 205 . But the legislature may displace the rule and provide for the exercise of such a power without any opportunity being afforded the affected person to oppose its exercise. However, if that is the legislative intention it must be made unambiguously clear. I n the event that the legislation does not clearly preclude such a course, the court will, as it were, itself supplement the legislation by insisting that the statutory powers are to be exercised only after an appropriate opportunity has been afforded the s u bject whose person or property is the subject of the exercise of the statutory power. But, if the legislation has made provision for that opportunity to be given to the subject before his person or property is so affected, the court will not be warranted i n supplementing the legislation, even if the legislative provision is not as full and complete as the court might think appropriate. Thus, if the legislature has addressed itself to the question whether an opportunity should be afforded the citizen to be r elevantly heard and has either made it clear that no such opportunity is to be given or has, by its legislation, decided what opportunity should be afforded, the court, being bound by the legislation as much as is the citizen, has no warrant to vary the l e gislative scheme. But, if it appears to the court that the legislature has not addressed itself to the appropriate question, the court in the protection of the citizen and in the provision of natural justice may declare that statutory action affecting the person or property of the citizen without affording the citizen an opportunity to be heard before he or his property is affected is ineffective. The court will approach the construction of the statute with a presumption that the legislature does not inten d to deny natural justice to the citizen. Where the legislation is silent on the matter, the court may presume that the legislature has left it to the courts to prescribe and enforce the appropriate procedure to ensure natural justice. In my opinion, this statement of relevant principle is in accord with the authorities, including particularly the case of Wiseman v. Borneman (1971) AC 297 . (at p110) \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 COSTS \par \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [23]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 This is nothing but a misguided attempt to issue DPOs so I make no award as to costs. \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 ORDERS \par \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 [24]\tab}}\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 The }{\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Orders}{ \lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 are therefore as follows: \par }\pard\plain \s22\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 a.\tab}}\pard\plain \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls5\ilvl1\adjustright\rin0\lin720\itap0\pararsid15085049 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 That the Departure Prohibition Orders dated 29 June 2010 issued by the Commissioner of Inland Revenue against the Applicants be revoked forthwith. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \hich\af0\dbch\af0\loch\f0 b.\tab}}\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\ls5\ilvl1\adjustright\rin0\lin720\itap0\pararsid15085049 { \b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 That there is no order as to costs. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15864633 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15085049 {\b\lang2057\langfe1033\langnp2057\insrsid15864633\charrsid15864633 Sosefo Inoke \par Judge \par }}