Statham, L.T. & Anor v Taxation, Commissioner of [1988] FCA 422

JUDGMENT No. 422221.8&....

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) QLD G207 of 1988 GENERAL DIVISION )

BETWEEN: LINDSAY THOMAS STATHAM and SIDNEY DOUGLAS BICKERTON as trustees for the Estate of CHARLES NEVILLE ADERMANN deceased

Appellants

THE COMMISSIONER OF TAXATION

Respondent MINUTES OF ORDER JUDGE MAKING ORDER: PINCUS J. DATE OF ORDER: 2 AUGUST 1988 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. the appeal record contain the single-page appendix

A to the reasons for decision of the Administrative Appeals Tribunal;

2. the appeal record not include the version of the reasons issued for publication and marked "A" in the papers before the Court;

3. the Commissioner of Taxation pay the costs of Lindsay Thomas Statham and Sidney Douglas Bickerton of and incidental to today's hearing, to be taxed.

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

IN THE FEDERAL COURT OF AUSTRALIA ) QUEENSLAND DISTRICT REGISTRY ) QLD G207 of 1988 GENERAL DIVISION )

BETWEEN: LINDSAY THOMAS STATHAM and SIDNEY DOUGLAS

BICKERTON as trustees for the Estate of CHARLES NEVILLE ADERMANN deceased

Appellants

AND: THE COMMISSIONER OF TAXATION

Respondent

PINCUS J. 2 AUGUST 1988

EX TEMPORE REASONS FOR JUDGMENT

This is an application by the respondent in a taxation appeal which is to be heard by the Full Court tomorrow. The application is made under 0.53 r.15, and it seeks directions as to the proper content of the appeal record. Mr Ulrick of counsel for the applicant before me, being the respondent in the appeal, says that the record should contain two versions of the reasons for decision of the Administrative Appeals Tribunal, the body from

which the appeal is brought.

He also complains that the record is, in any event, deficient as not containing a complete set of reasons, in that an appendix is missing. As to the latter point, Mr Ulrick appears clearly to be correct, and I direct that the appeal record should