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2017 MarsdenLR 211

HIGH COURT KUALA LUMPUR
HII YII ANN – Appellant
Versus
DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA & ORS – Respondent


Table of Content
1. introduction and facts regarding the plaintiff's tax residency. (Para 1 , 2 , 3 , 4 , 5)
2. nature of the defendants' acts and sovereign immunity. (Para 17 , 18 , 19)
3. arguments regarding the applicability of sovereign immunity. (Para 20 , 24 , 32)
4. court's findings on the immunity of foreign states. (Para 48 , 75)
5. conclusion on the defendants' claim of sovereign immunity. (Para 60 , 61 , 62)

[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 jurisdic

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