Kimche v Commissioner of Taxation [2005] FCA 293

FEDERAL COURT OF AUSTRALIA

Kimche v Commissioner of Taxation [2005] FCA 293

PATRICIA CAROL KIMCHE v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 807 of 2001

RYAN J

23 MARCH 2005

MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 807 of 2001

BETWEEN: PATRICIA CAROL KIMCHE

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: RYAN J

DATE OF ORDER: 23 MARCH 2005

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The respondent pay one half of the applicant's costs of the application including any reserved costs and the costs of her written submissions as to costs filed on 6 September and 19 November 2004. 2. There be no order as to the respondent's costs of the application. 3. The applicant's costs referred to in paragraph 1 of this Order be taxed in default of agreement. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 807 of 2001

BETWEEN: PATRICIA CAROL KIMCHE

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: RYAN J

DATE: 23 MARCH 2005

PLACE: MELBOURNE

REASONS FOR RULING ON COSTS 1 In August 2004 I published reasons for orders which I then made setting aside assessments by the respondent Commissioner of Taxation ("the Commissioner") assessing the applicant to income tax for each of the years ended 30 June 1995, 30 June 1996, 30 June 1997, 30 June 1998 and 30 June 1999. I then further ordered that each assessment be remitted to the Commissioner for recalculation in accordance with law and that the costs of the application, including any reserved costs, be reserved to await further submissions from the parties. Those reasons, published on 26 August 2004 ([2004] FCA 1108), ("the principal reasons") should be read in conjunction with the present reasons for the orders made today in respect of costs.