Power v Deputy Commissioner of Taxation (No 2) [2014] NSWCA 77

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Power v Deputy Commissioner of Taxation (No 2) [2014] NSWCA 77 Hearing dates: On the papers Decision date: 25 March 2014 Before: Barrett JA; Ward JA; Emmett JA Decision: (1) The motion be dismissed. (2) The applicant pay the respondent's costs of the motion. Catchwords: PROCEDURE - judgments and orders - amending, varying and setting aside - re-opening to reconsider a point - whether the Court proceeded on a misapprehension as to the facts or the law - whether the absence of reference to a party's submission demonstrates a lack of consideration of that submission Legislation Cited: Taxation Administration Act 1953 (Cth), s 269-25 in Div 269, Sch 1 Cases Cited: 260 Oxford Street Pty Limited v Premetis [2006] NSWCA 96 Blacktown Workers' Club Ltd v O'Shannessy [2011] NSWCA 265 De L v Director-General, NSW Department of Community Services (No 2) (1997) 190 CLR 207 Jolly v District Council of Yorketown (1968) 119 CLR 347 Rogers v The Queen (1994) 181 CLR 251 The City of Sandringham v Rayment (1928) 40 CLR 510 Category: Interlocutory applications Parties: Kevin Patrick Power (Applicant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: GO Reynolds SC with JT Johnson and C Burnett (Applicant) JS Gleeson SC with DM Jay (Respondent) Solicitors: Beazley Singleton (Applicant) ATO Legal Services Branch (Respondent) File Number(s): 2012/368875 Decision under appeal Jurisdiction: 9003 Citation: Power v Deputy Commissioner of Taxation [2013] NSWCA 428 Date of Decision: 2013-12-12 00:00:00 Before: Barrett, Ward and Emmett JJA File Number(s): 2012/368875