Caporale v Deputy Commissioner of Taxation [2013] FCA 427

FEDERAL COURT OF AUSTRALIA

Caporale v Deputy Commissioner of Taxation [2013] FCA 427 Citation: Caporale v Deputy Commissioner of Taxation [2013] FCA 427

Parties: ROSA CAPORALE v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 590 of 2013

Judge: ROBERTSON J

Date of judgment: 9 May 2013

Catchwords: CONSTITUTIONAL LAW – challenge to validity of ss 55ZG(2) and (3) of the Judiciary Act 1903 (Cth) – Legal Services Directions 2005 Schedule 1, Appendix B –Commonwealth's obligation to act as a model litigant – nature of obligations imposed – whether interference with federal judicial power or its exercise

Legislation: Constitution Ch III Judiciary Act 1903 (Cth) ss 39B, 55ZF, 55ZG, 55ZI Legal Services Direction 2005 (Cth) Schedule 1, Appendix B

Cases cited: 1 Australian Securities and Investments Commission v Hellicar (2012) 286 ALR 501 Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 Croker v Commonwealth of Australia [2011] FCAFC 25 Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd (No. 2) [2010] FCA 1224; (2010) 190 FCR 11 Deputy Commissioner of Taxation v Croftworth Property Holdings (No 2) Pty Ltd (No 2) [2011] FCA 373 ICM Agriculture Pty Ltd v Commonwealth (2009) 240 CLR 140 Leerdam & Anor v Noori & Ors [2009] NSWCA 90; (2009) 255 ALR 553 Melbourne Steamship Co. Ltd v Moorehead (1912) 15 CLR 333 Morley & Ors v Australian Securities and Investments Commission [2010] NSWCA 331; (2010) 274 ALR 205 2 Nicholas v R (1998) 193 CLR 173 Phillips, in the matter of Starrs & Co Pty Limited (In Liquidation) v Commissioner of Taxation [2011] FCA 532 Re East and Others; Ex parte Nguyen (1998) 196 CLR 354 Scott v Handley (1999) 58 ALD 373 Shah & Ors v Minister for Immigration and Citizenship & Anor [2011] HCATrans 196