Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Clark v Commissioner of Taxation [2010] FCA 415
Citation: Clark v Commissioner of Taxation [2010] FCA 415
Parties: DAVID CLARK v COMMISSIONER OF TAXATION HELEN CLARK v COMMISSIONER OF TAXATION
File number(s): QUD 500 of 2006 QUD 501 of 2006
Judge: GREENWOOD J
Date of judgment: 30 April 2010
Catchwords: TAXATION – consideration of whether Order 23 of the Federal Court Rules applies to an appealable objection decision arising under s 14ZZ of the Taxation Administration Act 1953 (Cth) – consideration of the application of the Federal Court Rules generally to an appealable objection decision – consideration of Orders 52A and 52B of the Federal Court Rules – consideration of whether an Order 23 offer made by the applicants to the Commissioner of Taxation is a "genuine" offer – consideration of whether an offer to forego significant recoverable costs and walk away from a proceeding is a genuine offer – consideration of the special circumstances said to warrant an Order other than an Order for indemnity costs from the date of the offer – consideration of a Calderbank offer made to the Commissioner – consideration of whether the Commissioner acted unreasonably in electing to reject the offer – consideration of the approach adopted by the Commissioner to putting the taxpayers to proof of an issue concerning the cost base of the acquisition of shares the subject of a claim of capital loss – consideration of whether the Commissioner acted unreasonably in putting the taxpayers to proof and whether an Order for indemnity costs of the proof of the issue is warranted
PRACTICE AND PROCEDURE – consideration of the application of Order 23 to proceedings under Order 52B of the Federal Court Rules – consideration of the principles governing whether an offer is a genuine offer – consideration of whether an offer by a party to abandon any claim for significant recoverable costs is a genuine offer of settlement – consideration of a Calderbank offer and whether the Commissioner of Taxation acted unreasonably in electing to reject the offer
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