Garrett v Commissioner of Taxation [2015] FCA 485

FEDERAL COURT OF AUSTRALIA

Garrett v Commissioner of Taxation [2015] FCA 485 Citation: Garrett v Commissioner of Taxation [2015] FCA 485

Parties: ANDREW MORTON GARRETT v COMMISSIONER OF TAXATION and ADRIAN MAXWELL

File number(s): VID 739 of 2014

Judge(s): DAVIES J

Date of judgment: 19 May 2015

Catchwords: PRACTICE AND PROCEDURE – Vexatious proceedings order sought by respondents against applicant pursuant to s 37AO of the Federal Court of Australia Act 1976 (Cth) – whether applicant has frequently instituted or conducted vexatious proceedings in Australian courts or tribunals – whether applicant has sought to re-litigate matters previously decided – whether applicant has instituted proceedings without reasonable grounds – whether applicant has instituted proceedings to harass or annoy, cause delay or detriment, or achieve another wrongful purpose.

Legislation: Judiciary Act 1903 (Cth) s 39B Federal Court of Australia Act 1976 (Cth) ss 37AO, 37AM Federal Court Rules 2011 (Cth) rr 9.08, 26.01, 16.21 Bankruptcy Act 1966 (Cth) s 40(1)(g) Income Tax Assessment Act 1936 Act (Cth) s 170 Taxation Administration Act 1953 (Cth) Schedule 1, s 110-50(2)

Cases cited: Attorney General (NSW) v Chan [2011] NSWSC 1315 HWY Rent Pty Ltd v HWY Rentals (in liq) (No 2) [2014] FCA 449 Garrett v Commissioner of Taxation [2015] FCA 117 Garrett v Make Wine Pty Ltd [2014] FCA 1258 Garrett v Cahill [2015] FCCA 26 Garrett v Cahill [2015] FCA 314 Garrett v The Chief Executive of Austrade (No 2) [2015] FCA 242 Garrett v The Chief Executive of Austrade [2015] FCA 39 Garrett v Duncan [2015] FCA 255 Garrett v Macks [2015] FCA 254 Garrett v Duncan [2014] FCA 1260 Garrett v Macks [2014] FCA 1259 Commissioner of Taxation v Futuris Corporation Ltd [2008] 237 CLR 146 Glennan v Commissioner of Taxation (2003) 77 ALJR 1195; [2003] HCA 31