Carter v Commissioner of Taxation [2001] FCA 575

FEDERAL COURT OF AUSTRALIA

Carter v Commissioner of Taxation [2001] FCA 575

PRACTICE AND PROCEDURE – taxation – appeal against appealable objection decision – interlocutory application to join applicants to proceeding under O 6 r 2(b) or O 52A r 13(b) of the Federal Court Rules – common questions of fact and law – whether Court would have jurisdiction in relation to appeals by joined applicants if joinder allowed – whether appeal against appealable objection decision must be lodged in the form of Form 55D – effect of ss 14ZZ and 14ZZN of the Taxation Administration Act 1953 (Cth).

Federal Court Rules: O 6 r 2, O 52A r 13, O 52B r 3, O 52B r 4, Form 55D Taxation Administration Act 1953 (Cth): s 14ZZ, s 14ZZN Bishop v Bridgelands Securities (1990) 25 FCR 311 referred to Bayeh v Commissioner of Taxation (1999) 100 FCR 138 applied Re Dalton (1995) 120 FLR 408 referred to CTC Resources NL v Commissioner of Taxation (1994) 48 FCR 397 referred to Posner v Collector for Inter-state Destitute Persons (Vic) (1946) 74 CLR 461 referred to RICHARD CYRIL CARTER v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 329 OF 2001 GOLDBERG J 16 MAY 2001 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 329 of 2001

BETWEEN: RICHARD CYRIL CARTER

Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: GOLDBERG J

DATE OF ORDER: 16 MAY 2001

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The applicant's motion filed on 9 May 2001 be dismissed. 2. There be no order as to the costs of the motion. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 329 of 2001