BXCD and Commissioner of Taxation

The applicant, BXCD, sought to have two sets of proceedings heard concurrently before the Federal Court of Australia. The respondent was the Commissioner of Taxation. The core of the dispute involved applications for concurrent hearings and for proceedings to be heard in private.

The primary legal issue before Deputy President McCabe was whether the two proceedings should be heard together. In determining this, the Court was required to consider the extent of commonality in witnesses, evidence, and legal issues between the two matters. Furthermore, the Court had to assess whether a concurrent hearing would result in unfairness or prejudice to either party, and whether any potential savings in time and cost were sufficiently certain. The Court also considered an application made pursuant to section 14ZZE of the *Taxation Administration Act 1953* (Cth) for the proceedings to be heard in private.

Deputy President McCabe refused the application for a concurrent hearing. The reasoning focused on the lack of certainty regarding the potential savings in time and cost, and the potential for unfairness or prejudice. The Court found that the matters were not sufficiently intertwined to warrant a concurrent hearing. The application for a private hearing was also refused.

The Court ordered that the two matters be heard consecutively before the same presiding member on dates to be fixed.