Deputy Commissioner of Taxation v Kocic (No 2) [2024] FCA 372

Federal Court of Australia

Deputy Commissioner of Taxation v Kocic (No 2) [2024] FCA 372 File number(s): NSD 1201 of 2021

Judgment of: ABRAHAM J

Date of judgment: 16 April 2024

Catchwords: PRACTICE AND PROCEDURE – where leave sought to file an amended originating application pursuant to r 8.21 of the Federal Court Rules 2011 (Cth) (FCR) – where leave sought to file a statement of claim – where joinder of parties sought pursuant to r 9.05 of the FCR – where amended originating application, accompanying statement of claim and joinder are in aid of the relief sought pursuant to s 37A of the Conveyancing Act 1919 (NSW) (Conveyancing Act) – whether amendment to pleadings is based on the same facts or substantially the same facts as those already pleaded – whether this Court has jurisdiction in respect to the claim sought to be brought pursuant to s 37A of the Conveyancing Act

Legislation: Corporations Act 2001 (Cth) s 175 Federal Court of Australia Act 1976 (Cth) s 37M Judiciary Act 1903 (Cth) s 39B Federal Court Rules 2011 (Cth) rr 1.32-1.35, 8.21, 9.05 Conveyancing Act 1919 (NSW) s 37A

Cases cited: Australian Securities and Investments Commission v Edensor Nominees Pty Ltd [2001] HCA 1; (2001) 204 CLR 559 Bryant (Liquidator) v L.V. Dohnt & Co Pty Ltd, in the Matter of Gunns Limited (In Liq) (Receivers and Managers Appointed) [2018] FCA 238 Carter, in the matter of Spec FS NSW Pty Ltd (In Liquidation) [2013] FCA 1027; (2013) 225 FCR 79 Commissioner of Taxation v Oswal (No 6) [2016] FCA 762; (2016) 339 ALR 560 Commissioner of Taxation v Oswal [2012] FCA 1507 CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2004) 224 CLR 98 Darcy v Medtel Pty Ltd (No 3) [2004] FCA 807 DCJ21 v Medical Board of Australia [2021] FCA 1037 Deputy Commissioner of Taxation v Ghaly [2016] FCA 707 Deputy Commissioner of Taxation v Kocic [2023] FCA 1353 Draney v Barry [1999] QCA 491; [2002] 1 Qd R 145 Dye v Commonwealth Securities Limited (No 2) [2010] FCAFC 118 Fina Research SA v Halliburton Energy Services Inc [2002] FCA 1281 Krakowski v Eurolynx Properties Limited [1995] HCA 68; (1995) 183 CLR 563 Lakatamia Shipping Co Ltd v Su [2014] EWCA Civ 636; [2015] 1 WLR 291 Mansfield (Liquidator) v Fortrust International Pty Ltd, in the matter of Palladium Investments International Pty Ltd (in liq) [2023] FCA 350 Marcolongo v Chen [2011] HCA 3; (2011) 242 CLR 546 McGraw-Hill Financial, Inc v Clurname Pty Ltd [2017] FCAFC 211; (2017) 123 ACSR 467 Rana v Google [2017] FCAFC 156; (2017) 254 FCR 1 Resort Lifestyle Developments Pty Ltd v NGI Savannah Living Communities Pty Ltd [2022] QSC 194; (2022) 12 QR 67 Rizeq v Western Australia [2017] HCA 23; (2017) 262 CLR 1 Royal v El Ali [2016] FCA 782 Singh v Super City Home Loans Pty Ltd [2011] FCA 646