FEDERAL COURT OF AUSTRALIA

 

Seller v Commissioner of Taxation [2007] FCA 537

 

ROSS SELLER v COMMISSIONER OF TAXATION

NSD 1998 OF 2006

 

SUSAN TANKARD v DEPUTY COMMISSIONER OF TAXATION

NSD 1999 OF 2006

 

GYLES J

11 APRIL 2007

SYDNEY


IN THE FEDERAL COURT OF AUSTRALIA

 

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1998 OF 2006

 

BETWEEN:

ROSS SELLER

Applicant

 

AND:

COMMISSIONER OF TAXATION

Respondent

 

 

JUDGE:

GYLES J

DATE OF ORDER:

11 APRIL 2007

WHERE MADE:

SYDNEY

 

THE COURT ORDERS THAT:

 

1.                  The application be dismissed.

2.                  The applicant pay the respondent’s costs of the proceeding as between solicitor and client.



Note:    Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.




IN THE FEDERAL COURT OF AUSTRALIA

 

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1999 OF 2006

 

BETWEEN:

SUSAN TANKARD

Applicant

 

AND:

DEPUTY COMMISSIONER OF TAXATION

Respondent

 

 

JUDGE:

GYLES J

DATE OF ORDER:

11 APRIL 2007

WHERE MADE:

SYDNEY

 

THE COURT ORDERS THAT:

 

1.                  The application be dismissed.

2.                  The applicant pay the respondent’s costs of the proceeding as between solicitor and client.



Note:    Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.




IN THE FEDERAL COURT OF AUSTRALIA

 

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1998 OF 2006

 

BETWEEN:

ROSS SELLER

Applicant

 

AND:

COMMISSIONER OF TAXATION

Respondent

 



IN THE FEDERAL COURT OF AUSTRALIA

 

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1999 OF 2006

 

BETWEEN:

SUSAN TANKARD

Applicant

 

AND:

DEPUTY COMMISSIONER OF TAXATION

Respondent

 

 

JUDGE:

GYLES J

DATE OF ORDER:

11 APRIL 2007

WHERE MADE:

SYDNEY


REASONS FOR JUDGMENT

1                     Each of these applications was filed on 13 October 2006.  On 28 November 2006, an order was made in each matter that the applicant file and serve evidence upon which he or she intended to rely on or before 6 March 2007.  That was not complied with and no application had been made to extend the time.  On 13 March 2007, upon explanation on affidavit, the time was extended to 3 April 2007.  No evidence has yet been filed by either applicant.

2                     The matter was stood over to this morning at 9.30 am.  It is now 9.50 am and there has been no appearance for either applicant.  My chambers was not communicated with in any way about the failure to appear this morning.  It is also worth noting that the applicants are married, and the applicant Seller is a solicitor practising in New South Wales. 

3                     I find the approach to this matter to have been totally unsatisfactory.  The orders of the Court have been flouted without proper explanation, and there is no appearance this morning.  In those circumstances, each application is dismissed.  The applicant is to pay the costs of the proceeding of the Commissioner as between solicitor and client. 


 

I certify that the preceding three (3) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Gyles.



Associate:


Dated:         13 April 2007


 

The Applicants did not appear

 

 

Solicitor for the Respondent:

Mr M J Donohoe of Australian Government Solicitor


Date of Hearing:

11 April 2007

 

 

Date of Judgment:

11 April 2007