Deputy Commissioner of Taxation v Levick [1999] FCA 1580

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Levick [1999] FCA 1580 PRACTICE AND PROCEDURE – motion for indemnity costs against solicitor –jurisdiction of Court to award indemnity costs – whether abuse of process is necessary for such a costs order – whether arguments so spurious as to suggest ulterior motive – whether Australian Taxation Office exists for legal purposes – whether delegate of Commissioner of Taxation authorised to file creditor's petition – whether Income Tax Assessment Act invalid. Constitution 1901 (Cth) s 58 Federal Court of Australia Act 1976 (Cth) s 43 Income Tax Assessment Act 1936 (Cth) ss 208, 209 Succession to the Crown Act 1707 (UK) Demise of the Crown Act 1901 (UK) s 1

Joosse v Australian Securities Investment Commission (1998) 73 ALJR 232 followed Sue v Hill (1999) 163 ALR 648 cited Caboolture Park Shopping Centre Pty Ltd (in liquidation) v White Industries (QLD) Pty Ltd (No 1) (1993) 45 FCR 224 followed Knight v FP Special Assets Ltd (1992) 174 CLR 178 followed Oasis Hotel Ltd v Zurich Insurance Co [1981] 124 DLR (3d) 455 cited White Industries (QLD) Pty Ltd v Flower & Hart (No 2) (1998) 156 ALR 169 followed De Sousa v Minister for Immigration, Local Government and Ethnic Affairs (1993) 41 FCR 544 referred to

Edwards v Edwards [1958] 2 All ER 179 cited Hutchinson v Greenwood (1854) 4 El & Bl 324 cited Helljay Investments Pty Ltd v Deputy Commissioner of Taxation [1999] HCA 56 followed O'Reilly v Commissioners of the State Bank of Victoria (1983) 152 CLR 1 followed Carltona Ltd v Commissioner of Works [1943] 2 All ER 560 followed Calvin's Case (1608) 7 Co. Rep 1a at 10b followed Walsh v Professional Nominees Pty Ltd [1998] QCA 296 cited

DEPUTY COMMISSIONER OF TAXATION v

WAYNE R LEVICK N 7261 OF 1999 HILL J 1 DECEMBER 1999 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA