Quy v Commissioner of Taxation (No 2) [2024] FCA 682

Federal Court of Australia

Quy v Commissioner of Taxation (No 2) [2024] FCA 682 File number: QUD 162 of 2024

Judgment of: LOGAN J

Date of judgment: 17 June 2024

Catchwords: PRACTICE AND PROCEDURE – where the applicant applies for an adjournment of a final hearing listed for one day in less than two weeks' time – where the taxation appeal from the Administrative Appeals Tribunal (Tribunal) concerns whether there was an error of law in the Tribunal's application of the residency test to the applicant – where the applicant initially retained solicitors, then became self-represented, before recently instructing new solicitors – whether there is an opportunity cost to the administration of justice if adjournment granted – adjournment application refused

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 6

Cases cited: Aon Risk Services Australia Ltd v Australian National University (2009) 239 CLR 175

Division: General Division

Registry: Queensland

National Practice Area: Taxation

Number of paragraphs: 16

Date of hearing: 17 June 2024

Solicitor for the Applicant: Cooper Grace Ward Lawyers

Counsel for the Respondent: Ms E Luck

Solicitor for the Respondent: Australian Taxation Office

ORDERS QUD 162 of 2024

BETWEEN: TRONG QUY Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: LOGAN J DATE OF ORDER: 17 JUNE 2024

THE COURT ORDERS THAT:

1. The applicant's application for an adjournment of the hearing on 28 June 2024 be refused. 2. Orders 5 and 6 of the orders made on 9 May 2024 be vacated. 3. In lieu thereof, (a) The applicant file and serve on or before 24 June 2024, an outline of submissions not more than 12 pages addressing: (i) the competency of the appeal; and (ii) any question of law raised by the appeal, and, as an annexure to that outline, a proposed further amended notice of appeal. (b) The respondent file and serve on or before 27 June 2024, an outline of submissions not more than 12 pages addressing: (i) the competency of the appeal, on the assumption that leave is granted to file the proposed further amended notice of appeal; and (ii) any question of law raised by the appeal apparent in that proposed further amended notice of appeal, together with a book of authorities. 4. Insofar as the appeal books filed to date do not contain in full the material before the Administrative Appeals Tribunal, the respondent file and serve forthwith a supplementary appeal book containing such further material as was before the Tribunal as being to date omitted from the existing filed appeal books. 5. The costs of and incidental to today's case management hearing be the respondent's costs in the proceedings in any event. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.