Leeming, Eric C v Commissioner of Taxation

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

NG 687 of 1997

BETWEEN:

ERIC C LEEMING
Applicant

AND:

COMMISSIONER OF TAXATION
Respondent

JUDGE:

BURCHETT J

DATE:

9 APRIL 1998

PLACE:

SYDNEY

EX TEMPORE REASONS FOR JUDGMENT

In this matter, the applicant seeks to appeal under s 44 of the Administrative Appeals Tribunal Act 1975 from a decision of Senior Member Block given on 29 July 1997. Today’s date was fixed for the hearing some time ago, at a time when the applicant was represented by a solicitor who has since filed a notice of ceasing to act, and has advised his client’s last known address. A letter has been sent to that address confirming the hearing date, in case there should have been any misunderstanding. However, there is no reason to suggest that in fact there was any misunderstanding. The applicant has simply not appeared, and has not communicated to the court any explanation.

I have been taken to the reasons of the Tribunal and to the terms of the notice of appeal. In the absence of any argument put forward on behalf of the applicant, I see no reason why the
decision should be disturbed. In all the circumstances, I think it is appropriate that the appeal be dismissed on the basis of non-prosecution, and that the applicant be ordered to pay the costs. I so order.

I certify that this and the preceding one (1) page are a true copy of the Reasons for Judgment herein of the Honourable Justice Burchett

Associate:

Dated: 20 April 1998

Counsel for the Respondent: Mr D B McGovern

Solicitor for the Respondent: Australian Government Solicitor

Date of Hearing: 9 April 1998

Date of Judgment: 9 April 1998

CaseChat Overview and Summary

The case of Leeming, Eric C v Commissioner of Taxation involves Eric C Leeming, who sought to appeal a decision made by Senior Member Block of the Administrative Appeals Tribunal on 29 July 1997. Leeming's appeal was against a decision of the Commissioner of Taxation, which was rendered in the Federal Court of Australia, New South Wales District Registry. Justice Burchett presided over the hearing, which was scheduled for 9 April 1998. The applicant was initially represented by a solicitor, who has since ceased to act and provided notice of this to the court. Despite efforts to notify the applicant of the hearing date, Leeming failed to appear or provide any explanation for his absence.

The primary legal issue before the court was whether to uphold the decision of the Administrative Appeals Tribunal, which was not contested by Leeming. The court was tasked with determining if the Tribunal's decision should be disturbed in light of Leeming's failure to prosecute his appeal. Given that no arguments were presented by Leeming and considering his non-appearance, the court had to decide if the appeal should be dismissed due to non-prosecution and if Leeming should be ordered to pay costs.

Justice Burchett found that there was no compelling reason to disturb the Tribunal's decision, as Leeming did not appear and present any argument. Burchett concluded that it was appropriate to dismiss the appeal on the basis of non-prosecution and ordered Leeming to pay the costs. The judgment was delivered on the same day as the hearing, 9 April 1998, and the reasons for the judgment were certified as true copies on 20 April 1998. The court's decision stands as a clear directive that the appeal is dismissed, with Leeming bearing the costs of the proceedings.

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NG 687 of 1997

BETWEEN:	ERIC C LEEMING Applicant
AND:	COMMISSIONER OF TAXATION Respondent

JUDGE:	BURCHETT J
DATE:	9 APRIL 1998
PLACE:	SYDNEY

Counsel for the Respondent:	Mr D B McGovern
Solicitor for the Respondent:	Australian Government Solicitor
Date of Hearing:	9 April 1998
Date of Judgment:	9 April 1998