Statutory  Rules  1992   No. 431

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Federal Court Rules 2 (Amendment)

WE, Judges of the Federal Court of Australia, make the following Rules of Court under the Federal Court of Australia Act 1976.

 Dated 18 February 1992.

 M. E. J. BLACK C.J.

 C. A. SWEENEY J.

 J. A. KEELY J.

 J. F. GALLOP J.

 J. D. DAVIES J.

 J. S. LOCKHART J.

 I. F. SHEPPARD J.

 T. R. MORLING J.

 K. J. JENKINSON J.

 A. R. NEAVES J.

 B. A. BEAUMONT J.

 M. R. WILCOX J.

 J. E. J. SPENDER J.

 (L.S.) J. A. MILES J.

 D. M. RYAN J.

 W. M. C. GUMMOW J.

 R. S. FRENCH J.

 M. R. EINFELD J.

 M. L. FOSTER J.

 M. C. LEE J.

 H. W. OLNEY J.

 J. W. VON DOUSSA J.

 D. G. HILL J.

 M. F. O’LOUGHLIN J.

 D. F. O’CONNOR J.

 T. J. HIGGINS J.

 D. P. DRUMMOND J.

 Judges of the Federal

 Court of Australia

A. C. DAWSON

Acting Registrar

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1.   Commencement

1.1   These Rules commence on 1 March 1992.

2.   Amendment

2.1   The Federal Court Rules are amended as set out in these Rules.

3.   New Order 52b

3.1   After Order 52a, insert:

“ORDER 52b—APPEALS AGAINST APPEALABLE

 OBJECTION DECISIONS MADE UNDER THE

 TAXATION ADMINISTRATION ACT 1953

Interpretation

 “1. (1)  In this Order:

‘appeal’ means an appeal to which this Order applies under rule 2;

‘Taxation Administration Act’ means the Taxation Administration Act 1953.

 “(2) Expressions used in this Order that are defined for the purposes of Part IVc of the Taxation Administration Act have the same meaning in this Order as they have in that Part.

Application of this Order

 “2. This Order applies to an appeal against an appealable objection decision.

Application of Order 52a

 “3. Subject to this Order and to any other law of the Commonwealth, the following provisions of Order 52a apply to an appeal against an appealable objection decision:   rule 1, subrules 2 (2) and (3), rules 4, 5, 10, 13 and 14, and rules 17 to 24 (inclusive).

Commencement of Appeals

 “4. (1)  An appeal must be commenced by filing an application in accordance with Order 4, rule 1.

 “(2) The following provisions of Order 4, with any appropriate changes and subject to any direction of the Court or a Judge, apply to an appeal:   rules 4, 5, 7, 8, 10, 11, 13 and 14.

 “(3) An application must:

 (a) be in Form 55d; and

 (b) set out:

   (i) brief details of the appealable objection decision; and

   (ii) the address of the office of the Australian Taxation Office shown on the written notice of the appealable objection decision served on the applicant under the Taxation Administration Act; and

 (c) be filed in the Registry of the Court in the State or Territory in which the Taxation Office is located.

 “(4) The applicant must serve a sealed copy of the application on the Commissioner, as respondent, at the office of the Australian Government Solicitor in that State or Territory.

 “(5) The date fixed for the directions hearing must be a date at least 5 weeks after the date on which the application was filed.

Documents to be filed and served by the Commissioner

 “5. Within 28 days after a sealed copy of an application is served on the Commissioner, the Commissioner must:

 (a) file:

   (i) a notice of appearance in Form 15; and

   (ii) a copy of the notice of the appealable objection decision concerned; and

   (iii) a copy of the taxation objection concerned; and

   (iv) any return or other document in the Commissioner’s possession or under the.Commissioner’s control to which the taxation objection relates that is relevant to the hearing of the matter; and

   (v) a statement outlining succinctly the Commissioner’s contentions and the facts and issues in the appeal as the Commissioner perceives them; and

 (b) serve on the applicant:

   (i) a sealed copy of the notice of appearance; and

   (ii) a list of the documents filed under subparagraphs (a) (ii) to (iv) (inclusive) ; and

   (iii) a copy of the statement referred to in subparagraph (a) (v).

Notice of setting down for hearing

 “6. (1)  The Registrar must notify the applicant in writing of the date, time and place of the hearing as soon as practicable after an appeal is set down for hearing.

 (2) Within 7 days after the date of the notice, the applicant must file in the Registry a notice in Form 55e and serve a copy on the respondent.”.

4.   Numerical Table of Forms

4.1   The Numerical Table of Forms before the First Schedule is amended by inserting after item 55cb:

“55d  Application

   55e  Notice of setting down for hearing.”

5.   First Schedule (Forms)

5.1   After Form 55cb, insert:

“FORM 55d

APPLICATION

(Order 52b, subrule 4 (3))

(Heading in Form 1)

The applicant appeals to the Court against the appealable objection decision referred to below and applies for the decision to be set aside or to be varied in the manner set out below.

Objection decision appealed against

AND

Manner in which decision is to be varied (if variation is applied for)

e.g. By allowing the objection lodged to the extent of excising from my taxable income the amount of $

Date: e.g. 7 May  19  .

................................................................................ (Signature of applicant or applicant’s solicitor)

To:  The respondent

*Address

A directions hearing in this application will be heard by the Court at the time and place specified below. If there is no attendance before the Court by you or your counsel or solicitor, the application may be dealt with and judgment may be given or an order made in your absence.  Before attending at this time you must file a notice of appearance in the Registry.

Time:   (Date and time to be entered by Registry unless fixed by Court)

Place:   (Address of Court)

Date:  e.g. 7 May 19 .

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(Signed,  Registrar)

The applicant’s address for service is (specify address for service)

*NOTE:  The address of the respondent to be inserted must be the address of the office of the Australian Taxation Office shown on the written notice of the Commissioner’s appealable objection decision served upon the applicant.

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“FORM 55e

NOTICE OF SETTING DOWN FOR HEARING

(Order 52b, subrule 6 (2))

(Heading in Form 1)

To:  The respondent:

* Address

Take notice that this matter has been set down for hearing at the time and place specified below  or as soon after that as the matter may be heard.

Time: (Date and time to be entered by Registry unless fixed by Court)

Place: (Address of Court)

Date: e.g. 7 May 19  .

................................................................................

(Signature of applicant or applicant’s solicitor)

*NOTE:  The address of the respondent to be inserted must be the address of the office of the Australian Taxation Office shown on the written notice of the Commissioner’s appealable objection decision served upon the applicant.”

NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 February 1991.

2. Statutory Rules 1979 No. 140 as amended by 1980 No. 27; 1982 Nos. 217 and 408; 1983 No. 264; 1984 Nos. 9 and 258; 1985 Nos. 16, 97, 168 and 227; 1986 Nos. 61, 157 and 324; 1987 Nos. 73, 174 and 197; 1988 Nos. 14, 54, 144, 217 and 306; 1989 Nos. 50, 253 and 318; 1990 Nos. 72, 102, 276, 319, 414 and 453; 1991 Nos. 70, 249, 395 and 461.