Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Donoghue v Commissioner of Taxation (No 2) [2017] FCA 1241 File number: QUD 326 of 2013
Judge: LOGAN J
Date of judgment: 9 October 2017
Catchwords: PRACTICE AND PROCEDURE – dismissal of taxation appeal for want of prosecution – delay – principles upon which discretion of court should be exercised relevance of case management and over-ruling purpose of civil litigation – s 37M and 37N, Federal Court of Australia Act 1976 (Cth) - where delay attributed to serious medical grounds – where taxpayer's case if accepted would establish he was not an Australian resident in income years in question and had an Australian income tax liability – application for dismissal dismissed
Legislation: Federal Court of Australia Act 1976 (Cth) ss 37M, 37N Taxation Administration Act 1953 (Cth) Pt IVC Federal Court Rules 2011 (Cth) r 11.01
Cases cited: Aon Risk Services Australia Limited v Australian National University (2009) 239 CLR 175 Birkett v James [1978] AC 297 Denlay v Federal Commissioner of Taxation (2011) 193 FCR 412 Denlay v Federal Commissioner of Taxation (No 3) (2012) 86 ATR 667 Donoghue v Federal Commissioner of Taxation [2016] HCASL 131 Federal Commissioner of Taxation v Donoghue (2015) 237 FCR 316 Huang v University of New South Wales [2014] FCA 1337 O'Donogue v Australian Information Commissioner (No 2) [2012] FCA 1152 Ulowski v Miller (1968) SASR 277 Tinkler v Elliott [2012] EWCA Civ 1289
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate