Seller v Deputy Commissioner of Taxation

[2007] FCA 1577

FEDERAL COURT OF AUSTRALIA

Seller v Deputy Commissioner of Taxation [2007] FCA 1577

ROSS SELLER v DEPUTY COMMISSIONER OF TAXATION
NSD 1998 OF 2006

GRAHAM J
13 SEPTEMBER 2007
SYDNEY

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

BETWEEN:	ROSS SELLER Applicant
AND:	DEPUTY COMMISSIONER OF TAXATION Respondent

JUDGE:	GRAHAM J
DATE OF ORDER:	13 SEPTEMBER 2007
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The appeal be dismissed.

2.The appealable objection decision of the Commissioner be confirmed.

3.The appellant pay the respondent Commissioner’s costs.

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:	DEPUTY COMMISSIONER OF TAXATION Respondent

JUDGE:	GRAHAM J
DATE:	13 SEPTEMBER 2007
PLACE:	SYDNEY

REASONS FOR JUDGMENT

1. There are two matters presently before the Court which are identified as NSD 1998 of 2006 and NSD 1999 of 2006.  In each matter an Application was filed on 13 October 2006 in which the applicant appealed against the appealable objection decision of the Commissioner referred to in the Application. 

2. Counsel for the applicant in each matter informs me that neither applicant wishes to proceed with the relevant application.  A Short Minute of Order signed by counsel for the applicant and Mr Morris, a solicitor employed by the Australian Government Solicitor, has been made available to the Court which contemplated leave being granted to the applicant to discontinue the relevant proceeding and making provision for the payment of the respondent Commissioner’s costs.

3. Following debate with Mr Raphael of counsel for each of the applicants and with Mr Morris concerning the desirability of dealing with the matter in accordance with Order 22 rule 2 of the Federal Court Rules, it has become apparent that what in fact the applicant in each matter seeks is that the relevant application be finally disposed of by orders of the court.

4. In the circumstances it would seem to me appropriate that in each matter by consent an order should be made that the appeal be dismissed and that the appealable objection decision of the Commissioner be confirmed in accordance with s 14ZZP of the Taxation Administration Act 1953 (Cth). 

I certify that the preceding four (4) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Graham.

Associate:

Dated:        12 October 2007

Counsel for the Applicant:	D K L Raphael
Solicitor for the Applicant:	Abbott Tout Lawyers
Solicitor for the Respondent:	D W Morris of Australian Government Solicitor
Date of Hearing:	13 September 2007
Date of Judgment:	13 September 2007