[1] These are my grounds of judgment in respect of an application by the defendants (encl 16) to strike out and dismiss the Originating Summons dated 22 July 2016 (encl 2)("the OS"), pursuant to O 18 r 19(1)(a) or (b) or (c) or (d), Rules of 2012 ("ROC"). The striking out application is predicated on, inter alia, a plea of "sovereign immunity". The issue is whether by reason of the defendants' plea of sovereign immunity, this Court should decline jurisdiction to hear the claim by the plaintiff and strike out/dismiss the OS accordingly.

[2] Briefly stated, the plaintiff is a Malaysian citizen and a tax-payer in Malaysia and in other jurisdictions. He is a multi-jurisdictional businessman with a considerable reputation. He has assets and conducts business in various jurisdictions. His ex-wife and children are in Australia, predominantly for the children's educational purposes. He is presently in a rather invidious position as he finds himself inextricably entangled with the tax authorities of Australia. His principal grievance is that he has been wrongly and unfairly declared by the Australian tax authorities as a tax resident for Australian tax purposes.

[3] Under the Australian tax