Deputy Commissioner of Taxation Plaintiff/ v Dooney Superannuation Pty Ltd

[2000] QCA 360

[2000] QCA 360

COURT OF APPEAL

PINCUS JA
THOMAS JA
JONES J

Appeal No 9347 of 1999

DEPUTY COMMISSIONER OF TAXATION      Plaintiff/Respondent

and

DOONEY SUPERANNUATION PTY LTD
(ACN 073 346 282) AS TRUSTEE FOR
THE DOONEY SUPER FUND                 Defendant/Appellant

BRISBANE

..DATE 04/09/2000

JUDGMENT

PINCUS JA:  This is an appeal in which an outline has been filed of a remarkable character, suggesting that the appeal has no substance and is frivolous.

Counsel for the respondent ask for dismissal of the appeal, on the ground that there has been no appearance on the appellant's side and that the appeal has no substance.  The name of the appellant has been called three times outside the Court and there has been no appearance, and the matter has been called on well after the time listed.

When one has regard to those circumstances, together with the character of the outline, it appears to me that the proper orders are those which are sought by the respondent's counsel, that is, I would order that the appeal be dismissed and that the appellant pay the respondent's costs on an indemnity basis.

There has also been some discussion of whether an order should be made against legal practitioners involved. 
Mr Logan SC has helpfully given us some information on that subject which might suggest that it is not an appropriate course.  Nevertheless, in my opinion, the question may require further investigation, and I would reserve the question of costs against persons other than the appellant for further consideration.

Subject to that, I would dismiss the appeal with costs on an indemnity basis.

THOMAS JA:  I agree.

JONES J:  And I agree also.

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