Engler v Commissioner of Taxation [2002] FCA 620

FEDERAL COURT OF AUSTRALIA

Engler v Commissioner of Taxation [2002] FCA 620

PROCEDURE – extension of time for leave to appeal – application for leave to appeal – orders striking out application with leave to file amended application following determination of pending proceedings in the Administrative Appeals Tribunal – whether procedural stay applicable to second applicant as a non-party to the tribunal proceedings – whether orders and judgment wrong or attended with sufficient doubt and give rise to substantial injustice – whether justice best served by granting extension sought

Federal Court of Australia Act 1976 (Cth) s 24(1A) Income Tax Assessment Act 1936 (Cth) Federal Court Rules O 52 r 10, O 52 r 10(2)(b) Butterworths, Halsburys Laws of Australia, Vol 20, 325 Practice and Procedure, "3 Restrictions on Appeal" [325-11645] Gallo v Dawson (1990) 93 ALR 479 referred to Gallo v Dawson (No 2) (1992) 109 ALR 319 referred to Deighton v Telstra Corporation [1997] FCA (17 October 1997) referred to Kalaba v The Queen [1996] FCA (13 September 1996) referred to Wati v Minister for Immigration & Ethnic Affairs [1997] FCA (4 April 1997) referred to Western Australia v Bond Corp Holdings Ltd (1991) 5 WAR 40 referred to Johnson Tiles Pty Ltd v Esso Australia Ltd (2000) 104 FCR 564 referred to Wilson v Metaxas [1989] WAR 285 referred to Niemann v Electronic Industries Ltd [1978] VR 431 referred to Stanley-Hill v Kool [1982] 1 NSWLR 460 referred to Monash University v Berg [1984] VR 383 referred to BHP Petroleum Pty Ltd v Oil Basin Ltd [1985] VR 756 referred to CLAUDIA CHARLOTTE ENGLER and JEFFREY KENNETH GATES v COMMISSIONER OF TAXATION W245 of 2001 RD NICHOLSON J 16 MAY 2002 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W245 of 2001

BETWEEN: CLAUDIA CHARLOTTE ENGLER