Thorpe v Commissioner of Taxation [2012] FCA 997

FEDERAL COURT OF AUSTRALIA

Thorpe v Commissioner of Taxation [2012] FCA 997 Citation: Thorpe v Commissioner of Taxation [2012] FCA 997

Appeal from: Thorpe v Commissioner of Taxation [2011] AATA 638

Parties: ANDREW THORPE v COMMISSIONER OF TAXATION

File number: WAD 411 of 2011

Judge: SIOPIS J

Date of judgment: 7 September 2012

Date of last submissions: 7 September 2012

Place: Perth

Division: GENERAL DIVISION

Category: No Catchwords

Number of paragraphs: 7

Counsel for the Applicant: Mr S Tisher

Solicitor for the Applicant: BW Duckham & Co

Counsel for the Respondent: Mr S Wright

Solicitor for the Respondent: Australian Government Solicitor

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION WAD 411 of 2011

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: ANDREW THORPE

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: SIOPIS J DATE OF ORDER: 7 sEPTEMBER 2012 WHERE MADE: PERTH

THE COURT ORDERS THAT:

1. The applicant has leave to amend his notice of appeal as follows: (a) By adding a new paragraph 6 under the heading "Questions of Law" as follows: 6. Whether the Tribunal made an error of law amounting to a constructive failure to exercise its jurisdiction by substantially reproducing the respondent's written submissions verbatim and without attribution in its reasons for decision. (b) By adding a new paragraph 6 under the heading "Grounds Relied On" as follows: 6. By substantially reproducing the respondent's written submissions verbatim and without attribution in its reasons for decision the Tribunal constructively failed to exercise its jurisdiction. 2. The appeal is allowed by consent. 3. The decision of the Tribunal on 12 September 2011 and the reasons for decision are set aside. 4. The matter is to be remitted to the Tribunal, differently constituted, to be heard and decided again with the hearing of further evidence. 5. The respondent is to pay the applicant's costs of the appeal to be taxed. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.