Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140 Citation: Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140

Appeal from: Clark v Commissioner of Taxation [2009] FCA 1401

Parties: COMMISSIONER OF TAXATION v DAVID CLARK COMMISSIONER OF TAXATION v HELEN CLARK

File numbers: QUD 1 of 2010 QUD 2 of 2010

Judges: DOWSETT, EDMONDS AND GORDON JJ

Date of judgment: 10 November 2011

Catchwords: COSTS – consideration of appropriate order with respect to costs – where an order for indemnity costs sought against the Commissioner – whether the respondents were entitled to an order pursuant to O 23 of the Federal Court Rules – whether the respondents' offer was a genuine offer to compromise – whether the Commissioner's duties of administration, rules of practice and procedure and obligation to pursue questions of wider legal significance argued against an award of indemnity costs in all the circumstances of the case

Legislation: Federal Court of Australia Act 1976 (Cth) s 43 Financial Management and Accountability Act 1997 (Cth) Income Tax Assessment Act 1936 (Cth) s 8 Income Tax Assessment Act 1997 (Cth) ss 1, 2, 3, 4, 5, 6, 7, 8 Judiciary Act 1903 (Cth) s 64 Taxation Administration Act 1953 (Cth) s 3A Federal Court Rules 1979 (Cth) O 23, 52A