Cerche v Commissioner of Taxation [2001] FCA 1146

FEDERAL COURT OF AUSTRALIA

Cerche v Commissioner of Taxation [2001] FCA 1146 PRACTICE AND PROCEDURE – taxation – appeal against appealable objection decisions – joinder – leave sought to join applicants in proceeding – applications filed before leave sought – appropriate that each appeal be determined in one proceeding – common questions of fact and law – applicants party to one transaction.

Federal Court Rules: O 6 r 2(a), O 6 r 4

Carter v Commissioner of Taxation [2001] FCA 575 referred to Krampel Newman Partners Pty Ltd v Commissioner of Taxation [2001] FCA 976 referred to MARK CERCHE & ORS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 830 of 2001 MARK CERCHE & ORS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 831 of 2001 MARK CERCHE & ORS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 832 of 2001 GOLDBERG J 20 AUGUST 2001 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 830 of 2001

BETWEEN: MARK CERCHE & OTHERS

Applicants

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: GOLDBERG J

DATE OF ORDER: 17 AUGUST 2001

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The applicants have leave to be joined as applicants in the proceeding and that such leave and joinder take effect from the date of the filing of the application on 13 August 2001. 2. The costs of the applicants' motion filed on 17 August 2001 and the hearing this day be reserved. 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 831 of 2001