Vincent v Commissioner of Taxation

[2002] FCAFC 322

FEDERAL COURT OF AUSTRALIA

Vincent v Commissioner of Taxation [2002] FCAFC 322

JULIE K VINCENT v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
W 184 OF 2002

HILL, TAMBERLIN AND HELY JJ
24 OCTOBER 2002
SYDNEY

GENERAL DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY	W 184 OF 2002

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN:	JULIE VINCENT APPLICANT
AND:	COMMISSIONER OF TAXATION RESPONDENT
JUDGES:	HILL, TAMBERLIN AND HELY JJ
DATE OF ORDER:	24 OCTOBER 2002
WHERE MADE:	SYDNEY

THE COURT FURTHER ORDERS THAT:

1. there be no order as to costs either in respect of the proceedings at first instance or on the appeal.

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

GENERAL DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY	W 184 OF 2002

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN:	JULIE K VINCENT APPELLANT
AND:	COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA RESPONDENT

JUDGES:	HILL, TAMBERLIN AND HELY JJ
DATE:	24 OCTOBER 2002
PLACE:	SYDNEY

REASONS FOR JUDGMENT

THE COURT:

1. On 16 September the Court delivered judgment in Ms Vincent’s appeal.  We directed the parties, if desired, to file written submissions on how the costs of the appeal and at first instance should be ordered.  Submissions were duly filed by both parties.  The Court has considered both the appellant’s and respondent’s written submissions as to whether any order as to costs should be made and we are of the opinion that there should be no order as to costs, either in respect of the proceedings at first instance or on the appeal. 

I certify that the preceding one (1) numbered paragraph is a true copy of the Reasons for Judgment herein of the Honourable Justices Hill, Tamberlin and Hely.

Associate:

Dated:            24 October 2002