Cayman Islands that
held that the agreement of the Cayman Islands Tax Information Authority ("CITIA") to four requests of
the Australian Tax Office ("ATO") pursuant to a Tax Information Sharing ... documents sent to the ATO should not be used and should be returned to CITIA or
destroyed and further, that they should not be divulged in proceedings or otherwise ... Information Law and, in particular, that in the future each request made to the CITIA, be
specifically sanctioned by a judge of the Cayman Islands before acceding to such