Suchowacki v Commissioner of Taxation

[2005] FCA 225

FEDERAL COURT OF AUSTRALIA

Suchowacki v Commissioner of Taxation [2005] FCA 225

MICHAEL SUCHOWACKI AND MARGARET ANN SUCHOWACKI v COMMISSIONER OF TAXATION

QUD 260 OF 2004

LAURENCE MICHAEL DOWLING AND DEBORAH SUE DOWLING v COMMISSIONER OF TAXATION

QUD 261 OF 2004

MARION KAY BRADLEY, ERNEST CYRIL BRADLEY, MELISSA KAY BRADLEY AND SHEREE ANGELA VERNABLES (nee BRADLEY) v COMMISSIONER OF TAXATION

QUD 262 OF 2004

RONA HANNAN, ILANA HANNAN AND MAURICE HANNAN v COMMISSIONER OF TAXATION

QUD 263 OF 2004

DOWSETT J
11 FEBRUARY 2005
BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QUD 260 OF 2005

BETWEEN:

MICHAEL SUCHOWACKI
FIRST APPLICANT

MARGARET ANN SUCHOWACKI
SECOND APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

JUDGE:

DOWSETT J

DATE OF ORDER:

11 FEBRUARY 2005

WHERE MADE:

BRISBANE

THE COURT ORDERS THAT:

1.The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended.

2.The matter be adjourned to 8 April 2005 for mention. 

3.The applicants pay the respondent’s costs of the application for an extension of time fixed at $150. 

4.Costs be reserved. 

5.There be liberty to apply.

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

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QUD 261 OF 2005

BETWEEN:

LAURENCE MICHAEL DOWLING
FIRST APPLICANT

DEBORAH SUE DOWLING
SECOND APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

JUDGE:	DOWSETT J
DATE OF ORDER:	11 FEBRUARY 2005
WHERE MADE:	BRISBANE

THE COURT ORDERS THAT:

1.The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended.

2.The matter be adjourned to 8 April 2005 for mention. 

3.The applicants pay the respondent’s costs of the application for an extension of time fixed at $150. 

4.Costs be reserved. 

5.There be liberty to apply.

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

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QUD 262 OF 2005

BETWEEN:

MARION KAY BRADLEY
FIRST APPLICANT

ERNEST CYRIL BRADLEY
SECOND APPLICANT

MELISSA KAY BRADLEY
THIRD APPLICANT

SHEREE ANGELA VERNABLES (nee BRADLEY)
FOURTH APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

JUDGE:	DOWSETT J
DATE OF ORDER:	11 FEBRUARY 2005
WHERE MADE:	BRISBANE

THE COURT ORDERS THAT:

1.The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended.

2.The matter be adjourned to 8 April 2005 for mention. 

3.The applicants pay the respondent’s costs of the application for an extension of time fixed at $150. 

4.Costs be reserved. 

5.There be liberty to apply.

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

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QUD 263 OF 2005

BETWEEN:

RONA HANNAN
FIRST APPLICANT

ILANA HANNAN
SECOND APPLICANT

MAURICE HANNAN
THIRD APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

JUDGE:	DOWSETT J
DATE OF ORDER:	11 FEBRUARY 2005
WHERE MADE:	BRISBANE

THE COURT ORDERS THAT:

1.The time for lodgement of an appeal by the applicants against the decision of the Tribunal be extended.

2.The matter be adjourned to 8 April 2005 for mention. 

3.The applicants pay the respondent’s costs of the application for an extension of time fixed at $150. 

4.Costs be reserved. 

5.There be liberty to apply.

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

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	Q 260 OF 2005

BETWEEN:

MICHAEL SUCHOWACKI
FIRST APPLICANT

MARGARET ANN SUCHOWACKI
SECOND APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

Q 261 OF 2005

BETWEEN:

LAURENCE MICHAEL DOWLING
FIRST APPLICANT

DEBORAH SUE DOWLING
SECOND APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

Q 262 OF 2005

BETWEEN:

MARION KAY BRADLEY
FIRST APPLICANT

ERNEST CYRIL BRADLEY
SECOND APPLICANT

MELISSA KAY BRADLEY
THIRD APPLICANT

SHEREE ANGELA VERNABLES (nee BRADLEY)
FOURTH APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

Q 263 OF 2005

BETWEEN:

RONA HANNAN
FIRST APPLICANT

ILANA HANNAN
SECOND APPLICANT

MAURICE HANNAN
THIRD APPLICANT

AND:

COMMISSIONER OF TAXATION
RESPONDENT

JUDGE:	DOWSETT J
DATE:	11 FEBRUARY 2005
PLACE:	BRISBANE

REASONS FOR JUDGMENT

1. Where there has been a failure to commence proceedings within the prescribed time, it is not unreasonable that the other party have the costs incurred in considering whether or not to consent to an application to extend time.  The amount should not be substantial.  The figure of $150 seems reasonable.  I have heard Mr Bickford’s submission that the Commissioner’s appeal was filed very late and that the beneficiaries ought to have been joined.  I do not think that the second part of that submission is correct.  The beneficiaries were not necessary parties to the Commissioner’s appeals.

2. In those circumstances, in matters Q 260/04, Q 261/04, Q 262/04 and Q 263/04, I grant an extension of time within which to file an appeal against the decision of the Tribunal.  I adjourn the matters to 8 April 2005 for mention.  I order that in each case the applicant or applicants pay the respondent’s costs of the application for an extension of time fixed at $150 in each case.  Otherwise the costs are reserved.  Liberty to apply.

I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Dowsett.

Associate:

Dated:            22 March 2005

Counsel for the Applicants:	Mr P G Bickford
Solicitor for the Applicants:	Walsh Halligan Douglas
Counsel for the Respondents:	Mr P E Hack SC
Solicitor for the Respondents:	Australian Government Solicitor
Date of Hearing:	11 February 2005
Date of Judgment:	11 February 2005