Larmar Services Pty Ltd v Commissioner of Taxation [2023] FCA 1366

Federal Court of Australia

Larmar Services Pty Ltd v Commissioner of Taxation [2023] FCA 1366 File number: QUD 167 of 2023

Judgment of: LOGAN J

Date of judgment: 7 November 2023

Catchwords: PRACTICE AND PROCEDURE – slip rule – where an order is made by the Court in error – where the parties raised the error with the Court jointly by letter – where under r 39.05 of the Federal Court Rules 2011 (Cth) the Court may vary or set aside an order after it has been entered if: it does not reflect the intention of the Court; the party in whose favour it was made consents; there is a clerical mistake; there is an error from an accidental slip or omission – where the Court deems the joint letter of the parties to be an interlocutory application seeking to set aside order – order set aside – matter restored to list for further case management

Division: General Division

Registry: Queensland

National Practice Area: Taxation

Number of paragraphs: 9

Date of hearing: Heard on the papers

Solicitor for the Applicant: Tobin King Lateef Lawyers

Solicitor for the Respondent: Hall & Wilcox

ORDERS QUD 167 of 2023

BETWEEN: E H LARMAR SERVICES PTY LTD AS TRUSTEE OF THE LARMAR FAMILY TRUST NO. 2 ABN 37 779 150 148 Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: LOGAN J DATE OF ORDER: 7 NOVEMBER 2023

THE COURT ORDERS THAT:

1. The email to the Court of 7 September 2023 from the solicitors for the applicant, together with the letter of those solicitors to the Court of 2 November 2023, each sent with the approval of the solicitors for the respondent, be marked as one bundle as Exhibit A. 2. The letter of 2 November 2023, part of Exhibit A, be deemed to be an interlocutory application by the parties jointly to set aside the Order of 13 September 2023. 3. The Order of 13 September 2023 be set aside. 4. The proceedings be listed for case management on 21 November 2023 at 9:30 am. 5. Costs be reserved. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.