Gould v Commissioner of Taxation [2018] FCA 467

FEDERAL COURT OF AUSTRALIA

Gould v Commissioner of Taxation [2018] FCA 467 File number: QUD 81 of 2018

Judge: LOGAN J

Date of judgment: 15 March 2018

Catchwords: PRACTICE AND PROCEDURE – – "AOD appeal" – taxation appeal – proper place for filing of notice of appeal – transfer of proceedings – interests of justice – application for transfer to proper place allowed.

Legislation: Federal Court Rules 2011 (Cth) rr 33.02, 33.02(2)(b), 33.03

Cases cited: Hodder v Australian Workers' Union (1985) 4 FCR 541 Malackey Holdings Proprietary Limited v Commissioner of Taxation (2018) FCA 197 Rafferty v Time 2001 Systems (Australia) Proprietary Limited (2008) FCA 1925

Date of hearing: 15 March 2018

Date of last submissions: 15 March 2018

Registry: Queensland

Division: General Division

National Practice Area: Taxation

Category: Catchwords

Number of paragraphs: 15

Counsel for the Applicant: Mr Hyde Page

Solicitor for the Applicant: Mark J Ord Lawyer & Consultant

Counsel for the Respondent: Ms M McBrennan QC

Solicitor for the Respondent: Australian Government Solicitor

ORDERS QUD 81 of 2018

BETWEEN: VANDA RUSSELL GOULD Applicant

AND: COMMISSIONER OF TAXATION Respondent

JUDGE: LOGAN J DATE OF ORDER: 15 MARCH 2018

THE COURT ORDERS THAT:

1. The matter be transferred from the Queensland District Registry to the New South Wales District Registry. 2. The respondent file and serve all documents pursuant to rule 33.03 of the Federal Court Rules 2011 other than his appeal statement by 21 March 2018. 3. The respondent file and serve his appeal statement by 6 April 2018. 4. The applicant file and serve his appeal statement by 4 May 2018. 5. The applicant file and serve all evidence on which he relies by 20 July 2018. 6. The matter be listed for further case management after 20 July on a date to be given by the New South Wales docket Judge. 7. The applicant (respondent to the transfer application) pay the respondents' (applicant to the transfer application) costs of and incidental to the transfer of the application. 8. Save as aforesaid, the costs of today be costs in the proceedings Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.