FEDERAL COURT OF AUSTRALIA Coshott v Commissioner of Taxation [2014] FCA 1417 Citation: Coshott v Commissioner of Taxation [2014] FCA 1417 Parties: LJILJANA COSHOTT v COMMISSIONER OF TAXATION File number: NSD 958 of 2014 Judge: ALLSOP CJ Date of judgment: 15 December 2014 Catchwords: PRACTICE AND PROCEDURE - no question of principle Date of hearing: 15 December 2014 Place: Sydney Division: GENERAL DIVISION Category: Catchwords Number of paragraphs: 5 Counsel for the Appellant: No appearance Solicitor for the Appellant: No appearance Counsel for the Respondent: No appearance Solicitor for the Respondent: No appearance IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 958 of 2014 ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL BETWEEN: LJILJANA COSHOTT Appellant AND: COMMISSIONER OF TAXATION Respondent JUDGE: ALLSOP CJ DATE OF ORDER: 15 DECEMBER 2014 WHERE MADE: SYDNEY THE COURT ORDERS THAT: 1. On or before Monday 16 February 2015, the respondent file and serve submissions in response to the appellant's submissions. 2. The matter be stood over for directions to Monday 9 March 2015 at 9.30am. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011. IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 958 of 2014 ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL BETWEEN: LJILJANA COSHOTT Appellant AND: COMMISSIONER OF TAXATION Respondent JUDGE: ALLSOP CJ DATE: 15 DECEMBER 2014 PLACE: SYDNEY REASONS FOR JUDGMENT 1 In this matter the parties were given the opportunity to appear by telephone and the court is unable to reach them at the numbers that they provided. The court does not propose to take any more time over this today. The question of the notice of competency that was previously filed by the Commissioner of Taxation now needs to be understood in the light of the draft amended notice of appeal and the helpful submissions of the applicant now filed. The notice of competency will also have to be understood in the context of the result of the five-judge bench that is hearing May v Military Rehabilitation and Compensation Commission and Haritos v Commissioner of Taxation in the week commencing 16 February 2015. 2 In these circumstances, it may be that my determination previously made on 7 October 2014 for a Full Bench may need to be revisited. It may not be necessary to have a Full Bench. However, for now, and in the absence of the parties who were given the opportunity to participate in a directions hearing by telephone, and who have not made themselves available by the telephone numbers provided, the matter will be stood over to a date in March 2015 after the five-judge appeal. 3 I will stand the matter over to Monday, 9 March 2015 at 9.30 am. 4 I order that the respondent file and serve written submissions in response to the written submissions of the applicant on or before 16 February 2015, and the matter is stood over for directions to Monday, 9 March 2015 on which date I will hear the parties on the composition of the bench and any further preparation of the matter for hearing, probably in the May Full Court period. 5 I direct that a copy of this transcript be given to the parties and would request the parties to explain why they did not make themselves available by telephone as the directions requested them to. I certify that the preceding five (5) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Chief Justice Allsop. Associate: Dated: 15 December 2014