Commissioner of Taxation v Vasiliades [2016] FCAFC 170

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Vasiliades [2016] FCAFC 170 Appeal from: Application for leave to appeal: Vasiliades v Commissioner of Taxation [2016] FCA 420

File numbers: VID 426 of 2016 VID 427 of 2016 VID 428 of 2016

Judges: DOWSETT, KENNY AND EDELMAN JJ

Date of judgment: 8 December 2016

Catchwords: TAXATION – application for leave to appeal from a decision of a single judge of the Federal Court of Australia setting aside orders of a registrar that the respondent pay security for costs – whether primary Judge erred in considering the defensive nature of the primary proceedings as determinative of the question of security for costs – whether primary Judge erred in the characterisation of proceedings under Part IVC of the Taxation Administration Act 1953 (Cth)

Legislation: Federal Court of Australia Act 1976 (Cth) s 56 Federal Court Rules 2011 (Cth) r 19.01 Taxation Administration Act 1953 (Cth)

Cases cited: Abraham v Thompson [1997] 4 All ER 362 Adam P Brown Male Fashions Pty Ltd v Philip Morris Inc [1981] HCA 39; 148 CLR 170 Amalgamated Mining Services Pty Ltd v Warman International Ltd (1988) 19 FCR 324 Aquatown Pty Ltd v Holder Stroud Pty Ltd (1995) 18 ACSR 622 Aurora Networks Pty Ltd v Halbedl; In the Matter of Aurora Networks Pty Ltd [2013] FCA 632 Bell Wholesale Co Ltd v Gates Export Corporation (No 2) (1984) 2 FCR 1 Belmonte v Aynard [1879] 4 CPD 221 Bhagat v Murphy [2000] NSWSC 892 BW Offshore Ltd v Anzon Australia Limited [2009] FCA 1133 Byrnes v John Fairfax Publications Pty Ltd [2006] NSWSC 251 Condliffe v Hislop [1996] 1 All ER 431; [1996] 1 WLR 753 CT Bowring & Co (Insurance) Ltd v Corsi & Partners Ltd [1995] 1 BCLC 148; [1994] 2 Lloyd's Rep 567 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 DSQ Property Co Ltd v Lotus Cars Ltd [1987] 1 WLR 127 E I Du Pont de Nemours & Co v Commissioner of Patents (No 7) (1990) 18 IPR 643 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 Energy Drilling Inc v Petroz NL (1989) ATPR 40-954 GAIN Capital UK Limited v Citigroup Inc [2015] FCA 1009 Hii v Commissioner of Taxation (No 3) [2016] FCA 58; 238 FCR 304 House v The King [1936] HCA 40; 55 CLR 499 Interwest Ltd v Tricontinental Corporation Ltd (1991) 5 ACSR 621 J H Billington Ltd v Billington [1907] 2 KB 106 Lines v Tana Pty Ltd [1987] VR 641 Logue v Hansen Technologies Ltd [2003] FCA 81; 125 FCR 590 Maatschappij Voor Fondsenbezit v Shell Transport and Trading Company [1923] 2 KB 166 Madgwick v Kelly [2013] FCAFC 61; 212 FCR 1 Mazukov v University of Tasmania [2004] FCAFC 159 Merribee Pastoral Industries Pty Limited v Australia and New Zealand Banking Group Limited [1998] HCA 41; 193 CLR 502 Nitopi v Nitopi (No 2) [2016] NSWSC 476 O'Neill v De Leo (1993) 2 Tas R 225 Oswal v Commissioner of Taxation (No 2) [2015] FCA 1143 Oswal v Commissioner of Taxation [2015] FCA 1366 PS Chellaram & Co Ltd v China Ocean Shipping Co [1991] HCA 36; 102 ALR 321 Putney Group Pty Limited v The Royal Rehabilitation Centre Sydney [2009] NSWSC 424 Rajski v Computer Manufacture & Design Pty Ltd [1982] 2 NSWLR 443 Re CSR Ltd [2010] FCAFC 34; 183 FCR 358 Re Little Olympian Each Ways Ltd [1994] 4 All ER 561; [1995] 1 WLR 560 Reinsurance Australia Corporation Ltd v HIH Casualty and General Insurance Ltd (in liq) [2003] FCA 803 Ritter v North Side Enterprises Pty Ltd [1975] HCA 18; 132 CLR 301 Shannon v Australian and New Zealand Banking Group Ltd (No 2) [1994] 2 Qd R 563 Stanley-Hill v Kool [1982] 1 NSWLR 460 Thunderdome Racetiming & Scoring Pty Ltd v Dorian Industries Pty Ltd (1992) 36 FCR 297 Tomlinson v Land and Finance Corporation Limited [1884] 14 KBD 539 Vasiliades v Commissioner of Taxation [2016] FCA 420 Weily's Quarries v Devine Shipping Pty Ltd [1994] TASSC 76; 14 ACSR 186 Welsel v Francis [2011] NSWSC 477 Willey v Synan [1935] HCA 76; 54 CLR 175 Williams v Crosling [1847] 3 CB 957; 136 ER 384 Wyong-Gosford Progressive Community Radio Incorporated v Australian Communications and Media Authority [2006] FCA 625