O'Neill v Deputy Commissioner of Taxation [2021] FCA 322

Federal Court of Australia

O'Neill v Deputy Commissioner of Taxation [2021] FCA 322 File number(s): VID 1134 of 2019

Judgment of: WHEELAHAN J

Date of judgment: 1 April 2021

Date of publication of reasons: 6 April 2021

Catchwords: PRACTICE AND PROCEDURE – construction of procedural timetabling order which set aside "all extant orders" – whether that order discharged an interlocutory injunction on foot – whether context and purpose of the court's order can be considered in construing the order – operation of an order under r 39.05 of the Federal Court Rules 2011 (Cth) nunc pro tunc – whether declaration should be made as to meaning of court order – whether the order can or should be amended to include an endorsement under r 41.06 – correction to orders made under r 39.05 with operation nunc pro tunc – no declaration made in circumstances – orders varied to include endorsement.

Legislation: Federal Court of Australia Act 1976 (Cth) s 37M Taxation Administration Act 1953 (Cth) s 225-100 Federal Court Rules 2011 (Cth) rr 1.32, 39.05, 41.06

Cases cited: Australian Consolidated Press Ltd v Morgan [1965] HCA 21; 112 CLR 483 Australian Energy Ltd v Lennard Oil NL (No 2) [1988] 2 Qd R 230 AVS Group of Companies Pty Ltd v Commissioner of Police [2010] NSWCA 81; 78 NSWLR 302 Cassaniti v Paragalli [2006] NSWSC 50 Director of Consumer Affairs Victoria v Gibson (No 4) [2018] FCA 1868 Elyard Corporation Pty Ltd v DDB Needham Sydney Pty Ltd [1995] FCA 943; 61 FCR 385 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Kirkpatrick v Kotis [2004] NSWSC 1265; 62 NSWLR 567 Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd [2015] HCA 37; 256 CLR 104 Yates Property Corporation Pty Ltd v Boland [1998] FCA 1605; 89 FCR 78 VFS Group Pty Ltd v BM2008 Pty Ltd (in liq) [2010] VSCA 277; 80 ACSR 240