Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Engler v Commissioner of Taxation [2003] FCA 1144
PRACTICE AND PROCEDURE – leave to appeal from interlocutory order – whether decision attended by sufficient doubt to justify review – whether substantial injustice would result if leave refused Income Tax Assessment Act 1936 (Cth) ss 170, 170(2), 175, 177 Judiciary Act 1903 (Cth) s 39B Federal Court Rules O 52 r 10 Constitution of the Commonwealth of Australia 1901 (Cth) O 75(v)
Adam P Brown Male Fashions Limited v Philip Morris Incorporated and Another (1981) 148 CLR 170 at 177 applied Décor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 applied Jarrett v Seymour (1993) 46 FCR 557 applied R v Hickman; ex parte Fox and Clinton (1945) 70 CLR 598 cited S157/2002 v Commonwealth (2003) 195 ALR 24 cited McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 cited CLAUDIA CHARLOTTE ENGLER and JEFFREY KENNETH GATES v COMMISSIONER OF TAXATION W245 OF 2001 LEE J 21 OCTOBER 2003 PERTH
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W245 OF 2001
BETWEEN: CLAUDIA CHARLOTTE ENGLER
FIRST APPLICANT
JEFFREY KENNETH GATES
SECOND APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: LEE J
DATE OF ORDER: 21 OCTOBER 2003
WHERE MADE: PERTH
THE COURT ORDERS THAT: The motions filed by the applicants on 13 May 2003 be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W245 OF 2001
BETWEEN: CLAUDIA CHARLOTTE ENGLER
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