Barkworth Olive Groves Limited (ACN 076 441 551) v Carmody [2002] FCA 592

FEDERAL COURT OF AUSTRALIA

Barkworth Olive Groves Limited (ACN 076 441 551) v Carmody [2002] FCA 592 BARKWORTH OLIVE GROVES LIMITED (ACN 076 441 551) AND BARKWORTH OLIVES MANAGEMENT LIMITED (ACN 084 316 101) v MICHAEL CARMODY, COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Q 41 OF 2002 DRUMMOND J BRISBANE 1 MAY 2002

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 41 OF 2002

BETWEEN: BARKWORTH OLIVE GROVES LIMITED (ACN 076 441 551)

FIRST APPLICANT

BARKWORTH OLIVES MANAGEMENT LIMITED

(ACN 084 316 101)

SECOND APPLICANT

AND: MICHAEL CARMODY, COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: DRUMMOND J

DATE OF ORDER: 1 MAY 2002

WHERE MADE: BRISBANE

THE COURT ORDERS THAT:

1. No orders be made as to costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 41 OF 2002

BETWEEN: BARKWORTH OLIVE GROVES LIMITED (ACN 076 441 551)

FIRST APPLICANT

BARKWORTH OLIVES MANAGEMENT LIMITED

(ACN 084 316 101)

SECOND APPLICANT

AND: MICHAEL CARMODY, COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: DRUMMOND J

DATE: 1 MAY 2002

PLACE: BRISBANE

REASONS FOR JUDGMENT

1 By application filed on 25 March 2002, the applicants sought:

"1. An order pursuant to s 39B of the Judiciary Act 1903 for a writ of mandamus requiring the respondent to perform the duty imposed upon him by s. 14ZAAE of the Taxation Administration Act 1953 to make a decision in relation to the applicants' application for a product ruling made by application dated 31 October 2001.

2. Alternatively, an order for review pursuant to s 7 of the Administrative Decisions (Judicial Review) Act 1977 in respect of the respondent's failure to make a decision in relation to the applicants' application for a product ruling made by application dated 31 October 2001 on the ground that there has been unreasonable delay in making the decision.