Pearson v Commissioner of Taxation [2002] FCA 1311

FEDERAL COURT OF AUSTRALIA

Pearson v Commissioner of Taxation [2002] FCA 1311

TAXATION – whether applicant has disclaimed any and all income which applicant was entitled to in relation to specified trusts – factual matters tending against validity of claim for disclaimer – whether disclaimer issue would determine all matters between parties – whether disclaimer issue can properly be determined apart from the other issues in the appeal PRACTICE AND PROCEDURE – whether Court should order the hearing as a preliminary question of an issue in the proceedings – whether disclaimer issue should be dealt with separately prior to trial of remaining issues – effect on length and cost of trial – single issue trials should be embarked upon only when the utility, economy and fairness to the parties is beyond question Federal Court Rules, O 29

Tepko Pty Ltd v Water Board (2001) 206 CLR 1 followed Tallglen Pty Ltd v Pay TV Holdings Pty Ltd (1996) 22 ACSR 130 approved JANETTE ANN PEARSON v COMMISSIONER OF TAXATION No Q 264 of 1999 SPENDER J BRISBANE 23 OCTOBER 2002

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 264 OF 1999

BETWEEN: JANETTE ANN PEARSON

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: SPENDER J

DATE OF ORDER: 23 OCTOBER 2002

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The motion be dismissed. 2. The costs of the motion be the respondent's costs in the principal proceedings. 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 264 OF 1999

BETWEEN: JANETTE ANN PEARSON

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: SPENDER J

DATE: 23 OCTOBER 2002