Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd (No 2) [2010] FCA 1224

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd (No 2) [2010] FCA 1224

Citation: Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd (No 2) [2010] FCA 1224

Parties: DEPUTY COMMISSIONER OF TAXATION v CLEAR BLUE DEVELOPMENTS PTY LTD ACN 118 175 287 and HOLCIM (AUSTRALIA) PTY LTD

File number: QUD 377 of 2010

Judge: LOGAN J

Date of judgment: 10 November 2010

Catchwords: COSTS – Costs of the Deputy Commissioner of Taxation in a successful winding up application pursuant to the Corporations Act 2001 (Cth) – Whether Deputy Commissioner of Taxation is entitled to an order for its professional costs – Where Deputy Commissioner of Taxation purportedly represented by a solicitor on the record said to be a "government legal officer" for the purposes of the Legal Profession Act 2007 (Qld) – Whether any solicitor on the record for the purposes of the Federal Court Rules – Where no evidence was provided of an entitlement to practise in Queensland by a purported solicitor on the record – Where in any event requirements of Federal Court Rules for party to act by solicitor on the record not complied with

Held: Professional costs could not be recovered where there was no entitlement to practise in Queensland and where the Federal Court Rules for party to act by solicitor by on the record not complied with

Legislation: Corporations Act 2001 (Cth) s 466 Federal Court of Australia Act 1976 (Cth)s 43 Financial Management and Accountability Act 1997 (Cth) Judiciary Act 1903 (Cth) ss 55, 55B, 55C, 55E, 55F, 55G, 55ZF, Pt VIIIB Taxation Administration Act 1953 (Cth) ss 15, 255-5 Federal Court Rules O 7 r 4A(1),O7 r 6(1), O 7 r 6(2), O 41 r 3(1), O 41 r 3(2), O 45 r 1(1), O 45 r 4, O 55 r 4 Legal Profession Act 2007 (Qld) ss 12, 23, 24, 44, 74, 75 Financial Management and Accountability Regulations 1997