Groves v Commissioner of Taxation [2011] FCA 222

FEDERAL COURT OF AUSTRALIA

Groves v Commissioner of Taxation [2011] FCA 222 Citation: Groves v Commissioner of Taxation [2011] FCA 222

Parties: LE NEVE ANN GROVES v COMMISSIONER OF TAXATION

File number(s): QUD 582 of 2010 QUD 583 of 2010 QUD 584 of 2010 QUD 585 of 2010 QUD 586 of 2010 QUD 587 of 2010 QUD 588 of 2010 QUD 589 of 2010

Judge: LOGAN J

Date of judgment: 15 March 2011

Catchwords: PRACTICE AND PROCEDURE – application for temporary stay of taxation appeals – applicant but not Commissioner of Taxation a party to proceeding in Supreme Court of Queensland involving some issues of law and fact common to taxation appeal – consideration of relevant principles – application refused

Legislation: Evidence Act 1995 (Cth) s 91 Federal Court of Australia Act 1976 (Cth) ss 23, 31A Income Tax Assessment Act 1936 (Cth) ss 44, 318 Income Tax Assessment Act 1997 (Cth) ss 6-5, 6-10, 8-1, 25-45, 104-10, 116-45, 116-60, subdiv 207-A Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZY, 14ZYA, 14ZZN, 14ZZO, 14ZZR Federal Court Rules O 52B Limitation of Actions Act 1974 (Qld) s 10

Cases cited: Baker; Re Flatwash Pty Ltd v Commissioner of Taxation (1987) 87 ATC 4626 applied Commissioner of Taxation v Denlay [2010] QCA 217 considered Denlay v Commissioner of Taxation [2010] FCA 1434 cited Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 cited Deputy Commissioner of Taxation (NSW) v Brown (1958) 100 CLR 32 considered Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 considered Giris Pty ltd v Commissioner of Taxation (1969) 119 CLR 365 considered Hoare Bros Pty Ltd v Commissioner of Taxation (1996) 62 FCR 302 cited Jefferson Ltd v Bhetcha [1979] 1 WLR 898 cited MacCormick v Federal Commissioner of Taxation (1984) 158 CLR 622 considered McMahon v Gould (1982) 7 ACLR 202 cited National Mutual Life Association of A/asia v Grosvenor Hill (Qld) (2001) 183 ALR 700 cited Rochfort v John Fairfax & Sons Ltd [1972] 1 NSWLR 16 considered Snow v Deputy Commissioner of Taxation (WA) (1987) 14 FCR 119 considered Sterling Pharmaceuticals Pty Ltd v The Boots Company (Australia) Pty Ltd (1992) 34 FCR 287 considered