Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Ward v Commissioner of Taxation (No 2) [2016] FCAFC 157 Appeal from: Ward and Commissioner of Taxation [2015] AATA 919
File number: ACD 141 of 2016
Judges: ROBERTSON, DAVIES AND WIGNEY JJ
Date of judgment: 18 November 2016
Catchwords: COSTS – appropriate costs order where on appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) both the applicant's appeal and the respondent Commissioner's notice of contention succeed PRACTICE AND PROCEDURE – amendment of orders where orders do not give effect to the conclusions in the reasons for judgment on an application to amend a notice of appeal
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1997 (Cth) s 292-465
Cases cited: Firebird Global Master Fund II Ltd v Republic of Nauru (No 2) [2015] HCA 53; 327 ALR 192 Ward v Commissioner of Taxation [2016] FCAFC 132
Date of hearing: Determined on the papers
Date of last submissions: 10 November 2016
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 18
Counsel for the Applicant: Mr CJ Bevan with Mr S Spadijer
Solicitor for the Applicant: Dwyer Lawyers
Counsel for the Respondent: Mr JO Hmelnitsky SC with Mr BC Kasep
Solicitor for the Respondent: ATO Review & Dispute Resolution
ORDERS ACD 141 of 2016
BETWEEN: COLIN WARD Applicant
AND: COMMISSIONER OF TAXATION Respondent
JUDGES: ROBERTSON, DAVIES AND WIGNEY JJ DATE OF ORDER: 18 November 2016
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