Howard v Commissioner of Taxation (No 3) [2012] FCA 352

FEDERAL COURT OF AUSTRALIA

Howard v Commissioner of Taxation (No 3) [2012] FCA 352 Citation: Howard v Commissioner of Taxation (No 3) [2012] FCA 352

Parties: STEPHEN JAMES HOWARD v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

File numbers: VID 80 of 2010 VID 28 of 2011

Judge: JESSUP J

Date of judgment: 11 April 2012

Legislation: Taxation Administration Act 1953 (Cth) s 14ZZ Federal Court Rules 2011

Cases cited: Howard v Commissioner of Taxation (No 2) [2011] FCA 1421

Date of hearing: Heard on the papers

Date of last submissions: 9 March 2012

Place: Melbourne

Division: GENERAL DIVISION

Category: No Catchwords

Number of paragraphs: 26

Counsel for the Applicant: Mr G Beaumont QC with Mr E Power and Mr H Carmichael

Solicitor for the Applicant: Oakley Thompson & Co

Counsel for the Respondent: Mr P Sest with Dr P Bender

Solicitor for the Respondent: Maddocks

IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION VID 80 of 2010

VID 28 of 2011

BETWEEN: STEPHEN JAMES HOWARD

Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: JESSUP J DATE OF ORDER: 11 APRIL 2012 WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. The respondent pay one-half of the applicant's costs the subject of Order 17 made on 23 February 2011. 2. In addition to the costs covered by Order 1 above, the respondent pay the applicant's costs incurred prosecuting his appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) to the extent that the appeal related to – (a) the amended assessment of the applicant's income tax for the year ended 30 June 2005 made on 5 August 2009; and (b) the assessment of administrative penalty payable by the applicant in respect of the years ending 30 June 2005 and 30 June 2006; not including costs the subject of Order 20 made on 23 February 2011. 3. The applicant pay the respondent's reasonable travel, accommodation and incidental expenses incurred in connection with the examination held on 28 March 2011 and the days following. 4. In addition to the expenses covered by Order 3 above, the applicant pay the respondent's costs incurred resisting the applicant's appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) to the extent that the appeals related to the amended assessments of the applicant's income tax for the year ended 30 June 2006 made on 5 August 2009 and 21 October 2010 not including – (a) costs the subject of Order 20 made on 23 February 2011; (b) costs incurred resisting those appeals to the extent that they related to the assessment of administrative penalty payable by the applicant in respect of the year ending 30 June 2006; or (c) costs incurred in connection with the hearing in court on 15 November 2011, including the costs of the respondent's written submissions dated 28 October 2011 and 15 November 2011. 5. In the taxation of costs, O 62 r 24 of the Federal Court Rules in operation before 1 August 2011, and r 22.03 of the Federal Court Rules 2011, not apply to the Notice to Admit Facts served by the applicant on 15 March 2011. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.