Montgomery, Paul v Commissioner of Taxation
[1997] FCA 345
•12 May 1997
IN THE FEDERAL COURT OF AUSTRALIA )
VICTORIA DISTRICT REGISTRY ) No. VG 209 of 1994
GENERAL DIVISION )
BETWEEN: PAUL MONTGOMERY
(Applicant)
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
(Respondent)
JUDGE: Jenkinson J
DATE: 12 May 1997
PLACE: Melbourne
MINUTES OF ORDER
THE COURT ORDERS THAT:
The respondent's costs of the appeal be taxed.
The applicant's costs of the issues and questions in the appeal concerning the expenditure specified in paragraphs 11 and 12 of the applicant's affidavit sworn 3 October 1996 be taxed.
The applicant pay to the respondent for his costs of the appeal the amount by which the amount of the respondent's said taxed costs exceeds one quarter of the amount of the applicant's taxed costs of the said issues and questions.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules
IN THE FEDERAL COURT OF AUSTRALIA )
VICTORIA DISTRICT REGISTRY ) No. VG 210 of 1994
GENERAL DIVISION )
BETWEEN: PAUL MONTGOMERY
(Applicant)
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
(Respondent)
JUDGE: Jenkinson J
DATE: 12 May 1997
PLACE: Melbourne
MINUTES OF ORDER
THE COURT ORDERS THAT:
The respondent's costs of the appeal be taxed.
The applicant's costs of the issues and questions in the appeal concerning the expenditure specified in paragraphs 11 and 12 of the applicant's affidavit sworn 3 October 1996 be taxed.
The applicant pay to the respondent for his costs of the appeal the amount by which the amount of the respondent's said taxed costs exceeds one quarter of the amount of the applicant's taxed costs of the said issues and questions.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION
No. VG 209 of 1994
BETWEEN: PAUL MONTGOMERY
(Applicant)
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
(Respondent)
No. VG 210 of 1994
BETWEEN: PAUL MONTGOMERY
(Applicant)
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
(Respondent)
JUDGE: Jenkinson J
DATE: 12 May 1997
PLACE: Melbourne
REASONS FOR JUDGMENT
JENKINSON J: Applications concerning costs of two appeals. Orders disposing of each appeal, except in respect of the costs thereof, were pronounced on 8 April 1997, and reasons for those orders were then published. Those reasons are to be treated as part of these reasons. Particular reference is made to paragraphs 20, 21, 22, 23 and 24 of those reasons.
It has been submitted for the applicant that substantial time had been spent in "identifying and quantifying" the claims specified in paragraphs 11 and 12 of the applicant's affidavit sworn 3 October 1996, and in "developing submissions" concerning their deductibility, and that an order should be made that the respondent pay the applicant's costs of the issues and questions raised by those claims and the respondent's denial of them.
Time spent in the ways identified in the submissions concerning costs was not matched by time spent in assisting the Court at trial to determine the issues and questions.
The applicant's submission is that it is inappropriate to fix costs, in the way suggested in paragraph 26 of my reasons for judgment, when there is no evidence as to the costs incurred by the respondent. I accept that submission.
In each appeal there will be an order that the respondent's costs of the appeal be taxed, an order that the applicant's costs of the issues and questions in the appeal concerning the expenditure specified in paragraphs 11 and 12 of the applicant's affidavit sworn 3 October 1996 be taxed, and an order that the applicant pay to the respondent for his costs of the appeal the amount by which the amount of the respondent's said taxed costs exceeds one quarter of the amount of the applicant's taxed costs of the said issues and questions.
I certify that this and the preceding two (2) pages are a true copy of the Reasons for Judgment of his Honour Justice Jenkinson.
Associate:
Date:12 May 1997
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