Deputy Commissioner of Taxation v Warrick [2004] FCA 488

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Warrick [2004] FCA 488

PRACTICE AND PROCEDURE – federal jurisdiction – proceeding commenced in Supreme Court of State – recovery proceeding in federal jurisdiction – cross-vesting order made by consent in Supreme Court of State – signed and sealed by a Registrar – cross-vesting order took effect by operation of Supreme Court Rules – whether cross-vesting order validly made – held order validly made

Income Tax Assessment Act 1936 (Cth)

Supreme Court Act 1935 (WA) s 7, s 155, s 167

Jurisdiction of Courts (Cross-Vesting) Act 1987 (Cth)

Jurisdiction of Courts (Cross-vesting) Act 1987 (WA)

Supreme Court Rules O 43 r 16, O 81E

Zines, Federal Jurisdiction in Australia, 3rd Edition (Federation Press, 2002)

Commonwealth v Hospital Contribution Fund of Australia (1982) 150 CLR 49 cited

Kotsis v Kotsis (1970) 120 CLR 69 cited

Knight v Knight (1971) 122 CLR 114 cited

DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA v WAYNE PATRICK WARRICK

W46 OF 2004

FRENCH J

23 APRIL 2004

PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W46 OF 2004

BETWEEN: DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

APPLICANT

AND: WAYNE PATRICK WARRICK

RESPONDENT

JUDGE: FRENCH J

DATE OF ORDER: 23 APRIL 2004

WHERE MADE: PERTH

THE COURT ORDERS THAT: 1. It is declared that these proceedings were validly cross-vested to this Court by the consent order made in the Supreme Court of Western Australia on 17 February 2004. 2. The costs of the directions hearing of 16 April 2004 and of the written submissions filed in relation to the validity of the cross-vesting order are costs in the cause. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.