Findlay v Commissioner of Taxation [2002] FCA 1074

FEDERAL COURT OF AUSTRALIA

Findlay v Commissioner of Taxation [2002] FCA 1074 PRACTICE AND PROCEDURE – costs - taxation appeal allowed by consent where it was accepted payment in question was received in subsequent tax year – whether costs should follow the event – whether sufficient error in connection with the prosecution of the proceeding to justify not awarding costs to successful applicants – whether costs should be awarded to respondent Re Minister for Immigration & Ethnic Affairs; ex parte Lai Qin (1997) 186 CLR 622 applied Latoudis v Casey (1990) 170 CLR 534 applied ROBERT GIBSON FINDLAY v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO V 1264 OF 2001 MARGARET FINDLAY v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO V 1265 OF 2001 HEEREY J 27 AUGUST 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V1264 OF 2001

BETWEEN: ROBERT GIBSON FINDLAY

APPLICANT

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: HEEREY J

DATE: 27 AUGUST 2002

PLACE: MELBOURNE

THE COURT ORDERS THAT: 1. The appeal is allowed. 2. There be no order 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

VICTORIA DISTRICT REGISTRY V1265 OF 2001

BETWEEN: MARGARET FINDLAY

APPLICANT

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: HEEREY J

DATE: 27 AUGUST 2002

PLACE: MELBOURNE

THE COURT ORDERS THAT: 3. The appeal is allowed. 4. There be no order 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

VICTORIA DISTRICT REGISTRY V1264 OF 2001