Seller v Commissioner of Taxation

[2007] FCA 537

FEDERAL COURT OF AUSTRALIA

Seller v Commissioner of Taxation [2007] FCA 537

ROSS SELLER v COMMISSIONER OF TAXATION
NSD 1998 OF 2006

SUSAN TANKARD v DEPUTY COMMISSIONER OF TAXATION
NSD 1999 OF 2006

GYLES J
11 APRIL 2007
SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1998 OF 2006

BETWEEN:	ROSS SELLER Applicant
AND:	COMMISSIONER OF TAXATION Respondent

JUDGE:	GYLES J
DATE OF ORDER:	11 APRIL 2007
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The application be dismissed.

2.The applicant pay the respondent’s costs of the proceeding as between solicitor and client.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1999 OF 2006

BETWEEN:	SUSAN TANKARD Applicant
AND:	DEPUTY COMMISSIONER OF TAXATION Respondent

JUDGE:	GYLES J
DATE OF ORDER:	11 APRIL 2007
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The application be dismissed.

2.The applicant pay the respondent’s costs of the proceeding as between solicitor and client.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1998 OF 2006

BETWEEN:	ROSS SELLER Applicant
AND:	COMMISSIONER OF TAXATION Respondent

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1999 OF 2006

BETWEEN:	SUSAN TANKARD Applicant
AND:	DEPUTY COMMISSIONER OF TAXATION Respondent

JUDGE:	GYLES J
DATE OF ORDER:	11 APRIL 2007
WHERE MADE:	SYDNEY

REASONS FOR JUDGMENT

1. Each of these applications was filed on 13 October 2006.  On 28 November 2006, an order was made in each matter that the applicant file and serve evidence upon which he or she intended to rely on or before 6 March 2007.  That was not complied with and no application had been made to extend the time.  On 13 March 2007, upon explanation on affidavit, the time was extended to 3 April 2007.  No evidence has yet been filed by either applicant.

2. The matter was stood over to this morning at 9.30 am.  It is now 9.50 am and there has been no appearance for either applicant.  My chambers was not communicated with in any way about the failure to appear this morning.  It is also worth noting that the applicants are married, and the applicant Seller is a solicitor practising in New South Wales. 

3. I find the approach to this matter to have been totally unsatisfactory.  The orders of the Court have been flouted without proper explanation, and there is no appearance this morning.  In those circumstances, each application is dismissed.  The applicant is to pay the costs of the proceeding of the Commissioner as between solicitor and client. 

I certify that the preceding three (3) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Gyles.

Associate:

Dated:       13 April 2007

The Applicants did not appear
Solicitor for the Respondent:	Mr M J Donohoe of Australian Government Solicitor

Date of Hearing:	11 April 2007
Date of Judgment:	11 April 2007