Hickey v Deputy Commissioner of Taxation [1999] FCA 1731

FEDERAL COURT OF AUSTRALIA

Hickey v Deputy Commissioner of Taxation

[1999] FCA 1731

TAXATION OF COSTS – two actions against separate respondents heard together-costs ordered to be paid in each action- applicant in the actions filed a single bill of costs in respect of the two actions- taxing officer issued two estimates in respect of the one bill- applicant (respondent) not told of estimate by former solicitor until 14 days after estimate sent- taxing officer refused applicant (respondent) leave to file objection out of time and issued certificate of taxation- other respondent to original action has lodged notice of objection to the bill- whether certificate of taxation should be set aside- whether applicant (respondent) should be given leave to file a notice of objection to estimate.

Hughes v National Trustee Executors and Agency Co of Australasia Ltd (1978) VR 257

Bishop v R (1982) 40 ALR 40

Sofron v Nominal Defendant (1957) 96 CLR 469 JAMES LINDSAY HICKEY v DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA WAG 165 of 1996 BOON JR 13 DECEMBER 1999 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAG 165 OF 1996

BETWEEN: JAMES LINDSAY HICKEY

Applicant (Respondent)

AND: DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Respondent (Applicant)

BEFORE: BOON JR

DATE OF ORDER: 13 DECEMBER 1999

WHERE MADE: PERTH

THE COURT ORDERS THAT: 1. The certificate of taxation issued against the applicant (respondent) dated 6 September 1999 be set aside. 2. The time for the applicant (respondent) to file and serve on the respondent (applicant) a notice of objection to the estimate be extended for 14 days from the date of this order. 3. There be no order as to costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.