Aalders v Tax Agents’ Board of Queensland [2006] FCA 1442

FEDERAL COURT OF AUSTRALIA

Aalders v Tax Agents' Board of Queensland [2006] FCA 1442

PRACTICE AND PROCEDURE – application for summary dismissal – whether to proceed would be futile or involve the Court in the determination of issues that are moot or hypothetical – appellant refused registration as a tax agent in Australia under the Trans-Tasman Mutual Recognition Act 1997 (Cth) but registered under the Income Tax Assessment Act 1936 (Cth) – appellant concedes no personal interest in the appeal but seeks to maintain appeal on behalf of New Zealand tax agents – whether any public interest in the appeal Held: Appeal to be summarily dismissed. No contest between the parties. Question being asked of the Court is hypothetical. No sufficient public interest to depart from the general disinclination of courts to hear and determine matters where the issues in controversy no longer have real practical significance.

Federal Court of Australia Act 1976 (Cth) s 23 Trans-Tasman Mutual Recognition Act 1997 (Cth) Federal Court Rules O 20 r 2 Australian Competition and Consumer Commission v IMB Group Pty Ltd [1999] FCA 313 distinguished Beitseen v Johnson (1989) 29 IR 336 followed City of Norwood, Payneham and St Peters v Baker [2004] SASC 135 cited Civil Aviation Safety Authority v Administrative Appeals Tribunal [2001] FCA 1319 cited Crowley v Tax Agents' Board of NSW (1989) 90 ATC 2005 cited Douglas v Tickner (1994) 49 FCR 507 cited Eastman v Newcastle United Football Club Ltd [1964] 1 Ch 413 cited Glasgow Navigation Company v Iron Ore Company [1910] AC 293 followed Hole v Insurance Commissioner [1962] VR 394 followed Kennedy ex parte West Australian Newspapers [2006] WASCA 172 distinguished King v Lewis [1949] NZLR 779 cited Ku-Ring-Gai Municipal Council v Suburban Centres Pty Ltd (1971) 2 NSWLR 335 cited La Roche v Cormack (1991) 33 FCR 414 cited Mayne Nickless Ltd v Transport Workers Union of Australia [1998] 984 FCA followed MIMIA v Al Masri (2003) 126 FCR 54 distinguished Mosman Park Town v Esther Investments Pty Ltd (1996) 93 LGERA 38 cited Rocklea Spinning Mills v Anti-Dumping Authority (1995) 56 FCR 406 cited Sumner v William Henderson & Sons [1963] 2 All ER 712 cited Sutch v Burns [1944] KB 406 cited Swift Australian Co (Pty) Ltd v South British Insurance Co Ltd [1970] VR 368 cited Vanstone v Clark [2005] FCAFC 189 distinguished Veloudos v Young (1981) 56 FLR 182 cited HENRY ANTHONY AALDERS v TAX AGENTS' BOARD OF QUEENSLAND QUD326 OF 2005