Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Ramsden v Federal Commissioner of Taxation [2004] FCA 681
COSTS – disclaimer – ground of appeal – whether apportionment of costs appropriate – ordinary rule as to costs
TAMARA RAMSDEN v THE FEDERAL COMMISSIONER OF TAXATION No A 32 of 2001 TROY HART v THE FEDERAL COMMISSIONER OF TAXATION No A 33 of 2001 PHILIP HART v THE FEDERAL COMMISSIONER OF TAXATION No A 35 of 2001 SPENDER J BRISBANE 27 MAY 2004
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY A 32 OF 2001
BETWEEN: TAMARA RAMSDEN
APPLICANT
AND: THE FEDERAL COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: SPENDER J
DATE OF ORDER: 27 MAY 2004
WHERE MADE: BRISBANE
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY A 33 OF 2001
BETWEEN: TROY HART
APPLICANT
AND: THE FEDERAL COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: SPENDER J
DATE OF ORDER: 27 MAY 2004
WHERE MADE: BRISBANE
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY A 35 OF 2001
BETWEEN: PHILIP HART
APPLICANT
AND: THE FEDERAL COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: SPENDER J
DATE OF ORDER: 27 MAY 2004
WHERE MADE: BRISBANE
THE COURT ORDERS THAT: 1. The applications be allowed. 2. The objection decision dated 26 April 2001 be set aside and the objection of the applicants dated 19 September 2000 be allowed. 3. The matter be remitted to the respondent for re-assessment according to law. 4. The respondent pay the applicants' costs of and incidental to the application, including any reserved costs, to be taxed if not agreed Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
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