FEDERAL COURT OF AUSTRALIA

James v Deputy Commissioner of Taxation (No 3) [2010] FCA 1329

THE COURT ORDERS THAT:

1.    The proceeding be dismissed pursuant to Order 52, rule 38 of the Federal Court Rules;

2.    The appellant pay the Deputy Commissioner of Taxation’s costs of and incidental to the notice of motion filed 5 October 2010; and

3.    The appellant pay the Deputy Commissioner of Taxation’s costs of and incidental to the appeal.

Note:    Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using Federal Law Search on the Court’s website.

REASONS FOR JUDGMENT

1    This is an application to strike out an appeal. On 23 April 2010 I ordered that the appellant give security for costs of the appeal in the amount of $20,000 to the satisfaction of the Registrar; such security to be provided within 28 days. In default of such security being provided the appeal was to be stayed. The amount was not supplied. No explanation has been given which might suggest that there is any prospect of the security being offered in the future.

2    In those circumstances, no good point will be served by leaving the appeal on foot. The appeal will be struck out. I order that the appellant pay the costs incurred by the Deputy Commissioner of, and incidental to the appeal and the motion heard today.

Associate:

Dated:    8 November 2010