Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Nelson v Commissioner of Taxation [2014] FCA 209 Citation: Nelson v Commissioner of Taxation [2014] FCA 209
Appeal from: Jeffrey Nelson v Commissioner of Taxation [2012] AATA 579
Parties: JEFFREY NELSON v COMMISSIONER OF TAXATION
File number: QUD 535 of 2012
Judge: COLLIER J
Date of judgment: 12 March 2014
Catchwords: COSTS – application for review of decision of Administrative Appeals Tribunal – whether costs should follow the event – relevance of failure of respondent specify costs claim during course of litigation – whether proceeding involved objection to competency – respondent wholly successful in application
Legislation: Federal Court of Australia Act 1976 (Cth) s 43(2) Income Tax Assessment Act 1997 (Cth) s 8-1 Federal Court Rules 2011 (Cth) r 33.30(a)
Cases cited: Howards Storage World Pty Ltd v Haviv Holdings Pty Ltd (2010) 182 FCR 84 cited Hughes v Western Australian Cricket Association (Inc.) (1986) ATPR 40-748 cited Jeffery & Katauskas Pty Limited v SST Consulting Pty Ltd (2009) 239 CLR 75 cited Li v Chief of Army (No 2) (2013) 210 FCR 356 cited Oshlack v Richmond River Council (1998) 193 CLR 72 cited
Date of hearing: Heard on the papers
Place: Brisbane
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 7
Counsel for the Applicant: Mr Nelson appeared in person
Counsel for the Respondent: Mr M Ballans
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