Waters v Commonwealth of Australia (Australian Taxation Office)

In Waters v Commonwealth of Australia (Australian Taxation Office), the applicant sought several interlocutory orders, including the recusal of the judge on grounds of apprehended bias, a variation of a security for costs order, and a prohibition on the respondent filing any further interlocutory applications. The application was dismissed with costs awarded to the respondent. The court also granted the respondent’s application for the substantive proceeding to be dismissed if the applicant did not comply with an earlier order to pay security for costs, within a specified timeframe. The applicant was required to pay the respondent’s costs of the interlocutory applications, with an opportunity for either party to make submissions concerning the costs.

The legal issues before the court involved the application for recusal, the variation of security for costs, and the disqualification of the respondent from filing further interlocutory applications. The court examined the grounds for each application and considered whether the applications met the legal criteria required to be granted. The court also assessed whether there had been material changes in circumstances since the original security for costs order was made, and whether there were valid grounds to disqualify the respondent from filing further interlocutory applications.

The court reasoned that the grounds for recusal were not sufficient to establish apprehended bias. There were no material changes in circumstances warranting a variation of the security for costs order, and no valid grounds were provided to disqualify the respondent from filing further interlocutory applications. The court emphasised the importance of compliance with court orders and the consequences of failing to do so. The court determined that if the applicant did not comply with the earlier order to pay security for costs, the proceeding would be dismissed. The applicant was ordered to pay the respondent’s costs of the interlocutory applications.