Hyder v Commissioner of Taxation (No 3) [2022] FCA 493

Federal Court of Australia

Hyder v Commissioner of Taxation (No 3) [2022] FCA 493 File number(s): QUD 314 of 2020

Judgment of: GREENWOOD J

Date of judgment: 3 May 2022

Catchwords: TAXATION – consideration of the determination of the costs of and incidental to the proceedings the subject of the primary judgment given on 22 March 2022 in Hyder v Commissioner of Taxation [2022] FCA 264 and Hyder v Commissioner of Taxation (No 2) [2022] FCA 421

Legislation: Judiciary Act 1903 (Cth), s 39B(1)

Cases cited: Deputy Commissioner of Taxation v Moorebank Pty Ltd (1988) 165 CLR 55 Federal Commissioner of Taxation v Futuris Corporation Limited (2008) 237 CLR 146 Hamod v New South Wales (2002) 188 ALR 659 Hyder v Commissioner of Taxation [2022] FCA 264

Division: General Division

Registry: Queensland

National Practice Area: Taxation

Number of paragraphs: 19

Date of last submission/s: 6 April 2022

Counsel for the Applicants: Mr M Robertson QC and Mr P Bickford

Solicitor for the Applicants: Small Myers Hughes Lawyers

Counsel for the Respondent: Mr P A Looney QC and Ms F J Chen

Solicitor for the Respondent: HWL Ebsworth Lawyers

ORDERS QUD 314 of 2020

BETWEEN: ELTON MATTHEW HYDER IV First Applicant

EMH IV PTY LTD ACN 131 764 031 AS TRUSTEE FOR THE EMH IV FAMILY TRUST Second Applicant

ACN 603 939 939 PTY LTD (ACN 603 939 939) Third Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: GREENWOOD J DATE OF ORDER: 3 MAY 2022

THE COURT ORDERS THAT:

1. The respondent pay the costs of the applicants of and incidental to the proceedings. 2. Pursuant to s 23 and s 37P of the Federal Court of Australia Act 1976 (Cth), rule 1.32 and rule 1.36 of the Federal Court Rules 2011, these orders and the reasons for judgment in support of these orders are made and published from Chambers. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.