Commissioner of Taxation v. Thiel, G. [1987] FCA 39

IN THE FEDERAL COURT

) OF AUSTRALIA ) WESTSRN AUSTRALIA )

)

GEMERAL DIVISION No. WAG 13 of 1987

On Anpeal From the Supreme Courl of Western Australia

BETWER Ns: CONNMISSIONER OF TAXATIOU OF TUE CONMONVEALTH OF AUSTRALTA

Appellant and GUNTER THIEL Respondent

HINOUTE OF ORDER

JUDGE NAKING ORDER: FRENCH J.

DATE OF ORDER: 3 FEBRUARY 1987 WHERE MADE: PERTH

TUL COURT ORDERS THAT:

1. No order on application For leave to appeal.

2. No order as to costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules

(See also Order 37 rule 2{3).)

iit THE FRDERAL COURT ) OF AUSTRALIA ) WOSTEPM AUSTRALIA )

)

OPNUPAL DIVISION No. VAG 33 of 1987

On Appeal From the Supreme Court of Vestern Australia

BUCUTtune: Ns: COUMISSTONGSR OF PLAXATION OF THR CONNOMGRALTH OF ALISTRALTA

Appellant and GUNTEP THIEL

Respondent

CORAM: FRENCH J.

3 February 1986

DX TENPORE REASONS TOR JUDGMENT

On 23 January 1987, the applicant, Conmissioner of Taxation, filed a notice of apneal in this Court against an interlocutory decision of his Henour, Ur Juetice Vallace, on appeal proceedings pending in the Suprene Court of festern Australia, between the Commissioner and the respondent taxpayer,

Gunter Thiel, under Part V of the Income Tax Assessment Act 1936.

On 28 January 1987, the Commissioner Filed an application for leave to appeal Crom the sane decision in this Court. On 30 January 1987 I heard an urgent motion on the nart ol the taxpayer, secking to set aside the notice of appeal. T adjourned that motion by order on that date and yave oral reasons

for so doing, which have now been reduced to writing and will

shortly be circulated to the parties.

Subsequently, the taxnayer coughet to list the Commissioner's application for Ilcave to appeal for hearing, P

on 2 February 1987. Because cf the unavailability of counsel for