FEDERAL COURT OF AUSTRALIA Suchowacki v Commissioner of Taxation [2005] FCA 225 MICHAEL SUCHOWACKI AND MARGARET ANN SUCHOWACKI v COMMISSIONER OF TAXATION QUD 260 OF 2004 LAURENCE MICHAEL DOWLING AND DEBORAH SUE DOWLING v COMMISSIONER OF TAXATION QUD 261 OF 2004 MARION KAY BRADLEY, ERNEST CYRIL BRADLEY, MELISSA KAY BRADLEY AND SHEREE ANGELA VERNABLES (nee BRADLEY) v COMMISSIONER OF TAXATION QUD 262 OF 2004 RONA HANNAN, ILANA HANNAN AND MAURICE HANNAN v COMMISSIONER OF TAXATION QUD 263 OF 2004 DOWSETT J 11 FEBRUARY 2005 BRISBANE IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY QUD 260 OF 2005 BETWEEN: MICHAEL SUCHOWACKI FIRST APPLICANT MARGARET ANN SUCHOWACKI SECOND APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT JUDGE: DOWSETT J DATE OF ORDER: 11 FEBRUARY 2005 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended. 2. The matter be adjourned to 8 April 2005 for mention. 3. The applicants pay the respondent's costs of the application for an extension of time fixed at $150. 4. Costs be reserved. 5. There be liberty to apply. 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 QUD 261 OF 2005 BETWEEN: LAURENCE MICHAEL DOWLING FIRST APPLICANT DEBORAH SUE DOWLING SECOND APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT JUDGE: DOWSETT J DATE OF ORDER: 11 FEBRUARY 2005 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended. 2. The matter be adjourned to 8 April 2005 for mention. 3. The applicants pay the respondent's costs of the application for an extension of time fixed at $150. 4. Costs be reserved. 5. There be liberty to apply. 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 QUD 262 OF 2005 BETWEEN: MARION KAY BRADLEY FIRST APPLICANT ERNEST CYRIL BRADLEY SECOND APPLICANT MELISSA KAY BRADLEY THIRD APPLICANT SHEREE ANGELA VERNABLES (nee BRADLEY) FOURTH APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT JUDGE: DOWSETT J DATE OF ORDER: 11 FEBRUARY 2005 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended. 2. The matter be adjourned to 8 April 2005 for mention. 3. The applicants pay the respondent's costs of the application for an extension of time fixed at $150. 4. Costs be reserved. 5. There be liberty to apply. 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 QUD 263 OF 2005 BETWEEN: RONA HANNAN FIRST APPLICANT ILANA HANNAN SECOND APPLICANT MAURICE HANNAN THIRD APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT JUDGE: DOWSETT J DATE OF ORDER: 11 FEBRUARY 2005 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended. 2. The matter be adjourned to 8 April 2005 for mention. 3. The applicants pay the respondent's costs of the application for an extension of time fixed at $150. 4. Costs be reserved. 5. There be liberty to apply. 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 260 OF 2005 BETWEEN: MICHAEL SUCHOWACKI FIRST APPLICANT MARGARET ANN SUCHOWACKI SECOND APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY Q 261 OF 2005 BETWEEN: LAURENCE MICHAEL DOWLING FIRST APPLICANT DEBORAH SUE DOWLING SECOND APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY Q 262 OF 2005 BETWEEN: MARION KAY BRADLEY FIRST APPLICANT ERNEST CYRIL BRADLEY SECOND APPLICANT MELISSA KAY BRADLEY THIRD APPLICANT SHEREE ANGELA VERNABLES (nee BRADLEY) FOURTH APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY Q 263 OF 2005 BETWEEN: RONA HANNAN FIRST APPLICANT ILANA HANNAN SECOND APPLICANT MAURICE HANNAN THIRD APPLICANT AND: COMMISSIONER OF TAXATION RESPONDENT JUDGE: DOWSETT J DATE: 11 FEBRUARY 2005 PLACE: BRISBANE REASONS FOR JUDGMENT 1 Where there has been a failure to commence proceedings within the prescribed time, it is not unreasonable that the other party have the costs incurred in considering whether or not to consent to an application to extend time. The amount should not be substantial. The figure of $150 seems reasonable. I have heard Mr Bickford's submission that the Commissioner's appeal was filed very late and that the beneficiaries ought to have been joined. I do not think that the second part of that submission is correct. The beneficiaries were not necessary parties to the Commissioner's appeals. 2 In those circumstances, in matters Q 260/04, Q 261/04, Q 262/04 and Q 263/04, I grant an extension of time within which to file an appeal against the decision of the Tribunal. I adjourn the matters to 8 April 2005 for mention. I order that in each case the applicant or applicants pay the respondent's costs of the application for an extension of time fixed at $150 in each case. Otherwise the costs are reserved. Liberty to apply. I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Dowsett. Associate: Dated: 22 March 2005 Counsel for the Applicants: Mr P G Bickford Solicitor for the Applicants: Walsh Halligan Douglas Counsel for the Respondents: Mr P E Hack SC Solicitor for the Respondents: Australian Government Solicitor Date of Hearing: 11 February 2005 Date of Judgment: 11 February 2005