| I N THE FEDERAL COURT O F AUSTRALIA | ) ) |
| GENERAL DIVISION BANKRUPTCY DISTRICT | ) ) |
| O F THE STATE OF NEW SOUTH | WALES | 1 1 |
| AND | THE | AUSTRALIAN | C A P I T A L | ) |
No.W838 of 1983
| TERRITORY | ) | No.W929 of 1983 |
| BETWEEN: | PETER LEOPOLD CLYNE | |||
| A p p l l c a n t | ||||
| AND: |
| |||
| - | ||||
| WILLIAM EDWARD ANDREW and DEPUTY COMMISSIONER OF | ||||
| TAXATION | ||||
| Respondents |
ORDER
| Judge maklng order : | Beaumont, | J . |
| Date | o r d e r made: | 2 7 | J u l y | 1 9 8 4 . |
| Where | made: | Sydney. |
THE COURT ORDERS THAT:
| 1. | T h a t | I n | r e s p e c t | of | t h e | p r o c e e d l n g s | t h e | s u b ~ e c t |
| o f | t h e | d e c l s l o n | I n | t h e | r e a s o n s | f o r | ~ u d g m e n t | d a t e d |
| 1 4 | M a r c h | 1 9 8 4 , | o r d e r | t h a t | Petcr | Leopold | Clyne | pay | one- |
| h a l f o f t h e c o s t s | of | the | Depu | ty | Commlss lone r | o | f | Tasa t lon . |
| 2 . | T h a t | I n | r e s p e c t | of | t h e | p r o c e e d l n g s | t h e | s u b l e c t |
| of | t h e dec l s lon l n t h e | r e a s o n s | f o r | ~ u d g m e n t | d a t e d |
| 2 1 | J u n e | 1 9 8 4 , | o r d e r | t h a t | Peter | Leopold | Clyne | pay | two- th l rds |
- 2 -
of the costs of the Deputy Commlssloner of Tasatlon.
| I N THE FEDERAL COURT OF AUSTRALIA | ) ) | ||||
| GENERAL DIVISION BANKRUPTCY DISTRICT | ) ) | ||||
| OF THE STATE OF NEW SOUTH WALE? | ) | ||||
| 1 | |||||
| AND THE AUSTRALIAN CAPITAL | ) | ||||
| |||||
| TERRITORY |
|
| BETWEEN: | PETER LEOPOLD CLYNE |
| A p p l l c a n t | |
| Respondents |
| CORAM : | Beaumont , | J . |
| DATED : | 27 | J u l y | 1 9 8 4 |
REASONS FOR JUDGMENT
| ( e x | t e m p o r e ) |
| I n t h l s n a t t e r | a n | a p p l l c a t l o n | h a s | b e e n | made | on |
| beha l f | o | f | t he | Depu | ty | Commlss lone r | of | T a s a t l o n f o r c o s t s |
| l n | r e s p e c t | o f | t w o | a s p e c t s | o f | t h e | p r o c e e d l n g s . | The | f l r s t |
| a p p l l c a t l o n | IS | made | l n r c s p c c t | of | t h e d e c l s l o n t h e s u b l e c t |
| o f | r e a s o n s | f o r | l u d g m e n t | d a t e d | 1 4 | March | 1984 . | In | t ha t |
| mat ter , | It | 1 s . I | t h l n k , | p o s s l b l e | t o | d l v l d e | t h l s | aspcct |
| of | t h e | p r o c e e d l n g s | I n t o | t w o | s e p a r a t e | p a r t s . | T h e | f n s t |
| 1s | t h e q u e s t l o n | of | w h e t h e r | t h e | C o u r t | h a d | p o w e r | t o | g r a n t |
- 2 -
| leave | t o | I n t e r v e n e . | The | second | 1 s . | assumlng | power, |
| whe the r | It | w a s | a p p r o p r l a t e | as | a | matter | o f d l s c r c t l o n t h a t |
| l e a v e | s h o u l d | b e | g r a n t e d . |
| As | t o t h e f l r s t p o l n t , t h l s | was | a | q u e s t l o n | o f | law |
| r a l s e d by M r . | Clyne | whlch | w a s | d e c l d e d a d v e r s e l y | t o | h l m a n d |
| I n my | vlew, | costs s h o u l d | f o l l o w | the | e v e n t | I n | t h a t | b e h a l f . |
| As | t o t h e s e c o n d p o m t , | n a m e l y l e a v e t o I n t e r v e n e |
| I t s e l f , | I n | t h l s | r e g a r d | t h e C o m m l s s l o n e r | m | a | s e n s e | 1s |
| s e e k l n g | a | n | I n d u l g e n c e | a n d | I n | a n y | e v e n t | h | e | h a d | l l m l t e d |
| s u c c e s s | I n | t h e | s e n s e | t h a t | I | Imposed a number | o | f | condl t lons |
| upon | t h a t | l e a v e | b e l n g | g r a n t e d . | On | t h e | w h o l e , | t h e r e f o r e , |
| I | t h l n k | t h a t , | s o f a r as t h a t | d e c l s l o n , | b e l n g | t h e | d e c l s l o n |
| of | 1 4 March, | 1 s | c o n c e r n e d , | t h e | p r o p e r | o r d e r | t h a t | I | s h o u l d |
| make | 1s t o o r d e r | t h a t | M r . | C l y n e | p a y | o n e | h a l f | o | f | t h e | c o s t s |
| of | the | Deputy | Commlss | loner | o f | Taxat lon . | I | have | endeavoured |
| I n t h i s r e s p e c t | t o | l s o l a t e | f l r s t | of | a l l t h e | l ega l | p o l n t s |
| o n | t h e | o n e | h a n d | a n d | t h e | l e a v e | t o | l n t c r v c n e | o n | t h e | o t h e r , |
| and It seems t o m e a f a n way o f | d o l n g | t h a t | IS | t o g l v e |
| t h e | C o m m l s s l o n e r | h a l f | h l s | costs | I n | t h a t | r e s p c c t . |
| T h e | C o m m l s s l o n e r | a l s o | a p p l l e s | f o r | c o s t s | I n | r e s p c c t |
| o f | t h e s u b s t a n t l v e a p p l l c a t l o n I t s e l f | w h l c h | was | t h e s u b l e c t |
| o f | r e a s o n s | f o r | l u d g m e n t | d a t e d | 2 7 | J u n e | 1 9 8 4 . | I n | t h l s | matter, |
| as I had | fo re shadowed | l n | my | r e a s o n s | f o r | J u d g m e n t | d a t e d |
| 1 4 March | 1 9 8 4 , | the | Deputy | Commlss | loner | appeared | a t | I t s |
| own r l s k as t o | c o s t s . | I | h a d | I n | m l n d | I n | e x p r e s s i n g | t h l s |
| r e s e r v a t l o n | a t | t h a t | s t a g e | t h a t , | as | I | saw | I t , t h e | t r u s t c c s |
- 3 -
| h a d t h e p r l m a r y r e s p o n s l b l l l t y f o r | t h e c o n d u c t o f |
| o p p o s l t l o n , | I f | It was t h o u g h t | a p p r o p r l a t e . | t o | t h e |
| a p p l l c a t l o n . | As | e v e n t s | h a v e | t u r n e d | o u t , | t w o | matters |
| h a v e | o c c u r r e d : | f l r s t , | t h e | D e p u t y | C o m m l s s l o n e r | h a d | t h e |
| s u b s t a n t l a l | c o n d u c t | of | t h e r u n n l n g o f | t h e o p p o s l t l o n |
| case, | and | s econd ly , | Mr. | Clyne | had | a t l e a s t some |
| l l m l t e d success | I n | t h e | a p p l l c a t l o n . |
| On | t h e | w h o l e , | t h e r e f o r e , | I | a m of | t h e | v l e w |
| t h a t | t h e a p p r o p r l a t e o r d e r t h a t | I | s h o u l d | make | 1s | t h a t |
| I | s h o u l d o r d e r | t h a t | M r . | C l y n e | p a y | t w o - t h u d s | o f | t h e |
| c o s t s of | the | Deputy | Commlss loner | of | T a x a t l o n | of | t h e |
| p r o c e e d l n g s , | t h e | S u b J e C t | of | t h e | r e a s o n s | f o r | J u d g m e n t |
| d a t e d 2 7 | June | 1 9 8 4 . | I | s o o r d e r . |
| I | h e r e b y c e r t l f y | t h a t | t h l s | a n d t h e p r e c c d l n g t w o | ( 2 ) |
| pages | a r e a | t r u e | c o p y h e r e l n | o f | t h e | r e a s o n s | for |
| Judgment | o | f | the | Honourable | M r . | J u s t l c e Bcaumont. |
- AGLC
- Clyne, Peter Leopold v O'Brien, John William [1984] FCA 247
- Case
- [1984] FCA 247
- Decision Date
CaseChat Overview and Summary
The court found that the question of the court's power to grant leave to intervene was a question of law, which was decided adversely to the applicant, and thus, costs should follow the event in that behalf. The court also found that the Commissioner was seeking an indulgence and had limited success in the application, with the court imposing a number of conditions upon the granting of leave. Therefore, the court ordered that the applicant, Mr. Clyne, pay one-half of the Deputy Commissioner of Taxation's costs in respect of the decision dated 14 March 1984.
In respect of the substantive application, the court found that the Deputy Commissioner appeared at their own risk as to costs, and that the trustees had the primary responsibility for the conduct of opposition, if thought appropriate, to the application. The court noted that the Deputy Commissioner had the substantial conduct of the running of the opposition case, and that Mr. Clyne had at least some limited success in the application. Therefore, the court ordered that Mr. Clyne pay two-thirds of the Deputy Commissioner of Taxation's costs of the proceedings, the subject of the reasons for judgment dated 27 June 1984.
Orders
Orders of the court
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Background
Background to the litigation
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Evidence
Evidence Before The Court
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Decision
Reasons for decision
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Ratio Decidendi
Legal Principle Established
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