Blues Pty Ltd v Deputy Commissioner of Taxation

In the Federal Court, Blues Pty Ltd sought to determine a separate question prior to the hearing of multiple taxation appeals. The Deputy Commissioner of Taxation opposed the application. The court was required to decide whether determining a separate question prior to the hearing would confer benefits that are more apparent than real. The court found that determining a separate question prior to the hearing would not confer benefits that are more apparent than real. Consequently, the court dismissed the interlocutory application and ordered Blues Pty Ltd to pay the Deputy Commissioner of Taxation's costs of and incidental to the interlocutory application. The court also ordered that the proceeding be heard together with proceedings QUD388/2011, QUD402/2011, QUD403/2011, QUD404/2011 and QUD416/2011. The evidence relied upon in each of the taxation appeals is to be filed in QUD 388/2011 and, subject to any just objections as to relevance, is to be evidence in each of the appeals. The appeal is to be referred for a mediation with a District Registrar of the Federal Court on a date to be fixed, with the applicant in attendance. The applicant is to file any affidavits upon which it intends to rely at the hearing of the appeal within 8 weeks after the date of the mediation. The respondent is to file any affidavits upon which he intends to rely at the hearing of the appeal within 12 weeks after the mediation. The applicant is to file any affidavits in reply within a further 14 days. The parties are to exchange lists identifying any objections to the affidavits or parts of the affidavits relied on by the other party and setting out the basis for any such objections, not later than 5 days prior to the pre-trial conference. The proceeding is to be listed for a pre-trial conference, in accordance with paragraph 9 of the Tax List Practice Note, 3 weeks prior to the date set for hearing. The parties are to give notice in writing of any intention to cross-examine the deponent of any affidavit filed herein, not later than 21 days prior to the date set for the hearing. The applicant is to file an outline of submissions 10 business days prior to the date set for the hearing. The respondent is to file an outline of submissions 5 business days prior to the date set for the hearing. The matter is to be listed for trial for 5 days on dates to be settled, the applicant and respondent are to contact the Judge’s Associate as to the allocation of dates. The parties have the liberty to apply on the giving of 2 days notice writing. Costs of the directions hearing are to be reserved.