Gates v Commissioner of Taxation [2006] FCA 739

FEDERAL COURT OF AUSTRALIA

Gates v Commissioner of Taxation [2006] FCA 739

PRACTICE AND PROCEDURE – application for action to be dismissed – non-appearance of applicant – Federal Court Rules, O 32 r 2(1)(c) – where applicant given adequate notice of date of hearing – where applicant failed to pay Court fees – non-compliance of statement of claim with rules as to pleadings – previous proceedings in which applicant given every opportunity to formulate claim but failed to do so – held, action dismissed. Judiciary Act 1903 (Cth), s 39B Federal Court Rules, O 32 r 2(1)(c) Engler v Commissioner of Taxation [2002] FCA 226, referred to Engler v Federal Commissioner of Taxation (No 2) (2003) 52 ATR 642, referred to Engler v Federal Commissioner of Taxation (2003) 54 ATR 211, referred to Engler v Federal Commissioner of Taxation (No 3) (2003) 54 ATR 617, referred to JEFFREY KENNETH GATES v COMMISSIONER OF TAXATION WAD 251 of 2004 BESANKO J 14 JUNE 2006 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAD 251 OF 2004

BETWEEN: JEFFREY KENNETH GATES

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT JUDGE: BESANKO J

DATE OF ORDER: 14 JUNE 2006

WHERE MADE: PERTH

THE COURT ORDERS THAT:

1. The action be dismissed, pursuant to O 32 r 2(1)(c) of the Federal Court Rules. 2. The applicant pay the respondent's costs of the action, to be taxed or agreed.

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 WAD 251 OF 2004

BETWEEN: JEFFREY KENNETH GATES

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: BESANKO J

DATE: 14 JUNE 2006

PLACE: PERTH

REASONS FOR JUDGMENT 1 In November 2004 Mr Jeffrey Kenneth Gates issued an application alleging a claim against the Commissioner of Taxation under s 39B of the Judiciary Act 1903 (Cth) and in equity. The claim relates to assessments issued by the Commissioner for the financial years ending 30 June 1992, 1993, 1994, 1995, and 1996, respectively, and alleged amendments to the assessments, which are said to have been made on or about 8 September 1998. Mr Gates seeks a number of declarations, damages and costs.