Tax Agents' Board of New South Wales v Martin, Colin [1997] FCA 249

CATCHWORDS PRACTICE AND PROCEDURE - application for extension of time for lodgment of notice of appeal - whether any ground to justify an extension - importance of bringing litigation to a conclusion. Federal Court Rules, O 52 r 15(1)(b) Jess v Scott (1986) 12 FCR 187, cited TAX AGENTS' BOARD OF NEW SOUTH WALES - v - COLIN MARTIN No NG 460 of 1996 Tamberlin J Sydney 17 April 1997

IN THE FEDERAL COURT OF AUSTRALIA) NEW SOUTH WALES DISTRICT REGISTRY) No. NG 460 of 1996 GENERAL DIVISION ) ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY MR M ALLEN, SENIOR MEMBER BETWEEN: TAX AGENTS' BOARD OF NEW SOUTH WALES Appellant AND COLIN MARTIN Respondent CORAM: TAMBERLIN J PLACE: SYDNEY DATED: 17 APRIL 1997 MINUTE OF ORDERS THE COURT ORDERS THAT: 1. The application for extension of time be dismissed with costs. NOTE: Settlement and entry of orders is dealt with in accordance with Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA) NEW SOUTH WALES DISTRICT REGISTRY) No. NG 460 of 1996 GENERAL DIVISION ) ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY MR M ALLEN, SENIOR MEMBER BETWEEN: TAX AGENTS' BOARD OF NEW SOUTH WALES Appellant AND COLIN MARTIN Respondent CORAM: TAMBERLIN J PLACE: SYDNEY DATED: 17 APRIL 1997 REASONS FOR JUDGMENT TAMBERLIN J: The Tax Agents' Board of New South Wales ("the Board") seeks an extension of time in which to lodge a notice of appeal against a judgment delivered by me, on 26 February 1997, dismissing an appeal from the Administrative Appeals Tribunal ("the AAT"). The AAT decision was that Mr Martin was a "fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters." This application for extension is made under O 52 r 15(1)(b) which reads as follows: