Bargwanna (Trustee) v Commissioner of Taxation (No 2)

[2010] FCAFC 146

FEDERAL COURT OF AUSTRALIA

Bargwanna (Trustee) v Commissioner of Taxation (No 2) [2010] FCAFC 146

Citation:		Bargwanna (Trustee) v Commissioner of Taxation (No 2) [2010] FCAFC 146
Appeal from:		Commissioner of Taxation v Bargwanna [2009] FCA 620
Parties:		GRAHAM BARGWANNA & MELINDA BARGWANNA AS TRUSTEES OF THE KALOS METRON CHARITABLE TRUST v COMMISSIONER OF TAXATION
File number:		NSD 666 of 2009
Judges:		DOWSETT, KENNY AND MIDDLETON JJ
Date of judgment:		7 December 2010
Date of hearing:	7 December 2010
Place:	Heard in Sydney (via video link to Melbourne and Brisbane)
Division:	GENERAL DIVISION
Category:	No catchwords
Number of paragraphs:	1
Counsel for the Appellant:	Mr D McGovern SC with Mr J Horowitz
Solicitor for the Appellant:	Charles J Hockey
Counsel for the Respondent:	Mr AH Slater with Mr E Bishop
Solicitor for the Respondent:	Maddocks Lawyers

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY
GENERAL DIVISION	NSD 666 of 2009

ON APPEAL FROM THE FEDERAL COURT OF AUSTRALIA

BETWEEN:	GRAHAM BARGWANNA & MELINDA BARGWANNA AS TRUSTEES OF THE KALOS METRON CHARITABLE TRUST Appellant
AND:	COMMISSIONER OF TAXATION Respondent

JUDGES:	DOWSETT, KENNY AND MIDDLETON JJ
DATE:	7 DECEMBER 2010
PLACE:	HEARD IN SYDNEY (VIA VIDEO LINK TO MELBOURNE AND BRISBANE)

REASONS FOR JUDGMENT

THE COURT:

1. We will not allow further submissions as to the merits of our earlier decision.  If it is to be challenged, it should be challenged on appeal.  This is particularly so given the stage which these proceedings have reached.  We see no reason to revisit our decision that the matter be remitted to the Administrative Appeals Tribunal (the “Tribunal”).  The question is as to the basis for any rehearing in the Tribunal.  We will allow counsel to make further submissions and provide authorities concerning that matter.  Such submissions must be exchanged and forwarded to the Court on or before 14 December 2010.  Counsel should also include the orders which they consider will be appropriate finally to dispose of this matter in this Court.  This includes orders as to costs.  Again, those submissions should be made within seven days, that is, by 14 December 2010. 

I certify that the preceding one (1) numbered paragraph is a true copy of the Reasons for Judgment herein of the Honourable Justices Dowsett, Kenny and Middleton.

Associate:

Dated:        7 June 2011