Cosco Holdings Pty Ltd v Commissioner for Taxation & Anor [1997] FCA 1504

FEDERAL COURT OF AUSTRALIA PRACTICE & PROCEDURE - Appeal from decision of Administrative Appeals Tribunal which varied summonses by deleting certain paragraphs - whether documents sought in summonses are relevant to proceedings - whether object of summonses is to engage in a "fishing" exercise - whether summons is essentially speculative in nature - discretionary considerations relevant to whether a summons should be set aside - appeal dismissed. COSTS - Application for order that the applicant pay the respondent's costs on an indemnity basis - whether adversarial litigation - stranger to principal proceedings successful in having summonses set aside - nature of costs order to be made. COSTS - Application for costs by a party against whom the notice of appeal was abandoned, after costs incurred - application successful.

Administrative Appeals Tribunal Act 1975 s 44 Federal Court Rules O 62 Trade Practices Commission v Arnotts (1989) 88 ALR 90 Treasurer of the Commonwealth of Australia v Canwest Global Communications Corp, (Beaumont, Burchett and Emmett JJ, 30 June 1997, unreported) Senior v Holdsworth, Ex parte Independent Television News Ltd [1976] 1QB 23 COSCO HOLDINGS PTY LTD v COMMISSIONER FOR TAXATION QG 157 of 1997

SPENDER J BRISBANE 12 DECEMBER 1997

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QG 157 of 1997

BETWEEN: COSCO HOLDINGS PTY LTD

Applicant

AND: COMMISSIONER FOR TAXATION

First Respondent

SHREDEX PTY LTD

Second Respondent

JUDGE: SPENDER J

DATE OF ORDER: 12 DECEMBER 1997

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the costs of Shredex Pty Ltd, those costs to be taxed if not agreed. 3. The applicant pay the costs of the Commissioner of Taxation up to and including 10 November 1997 and the costs of the hearing for costs today, those costs to be taxed if not agreed. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.