Elsinora Global Limited v Deputy Commissioner of Taxation [2006] FCAFC 156

Elsinora Global Limited v Deputy Commissioner of Taxation [2006] FCAFC 156

Section 51A of the Federal Court of Australia Act does not permit an order for interest against the Deputy Commissioner in the absence of a cause of action for the recovery of money against that party and no judgment was entered against the Deputy Commissioner for any sum. The cross-appeal must be dismissed as s 51A is wholly inapplicable and sections 22 and 23 do not independently empower an award of interest on the facts.

Jurisdiction
Australia
Judgment Date
09 November 2006
Procedural Posture
Cross Appeal / Appellate Judgment
Outcome
Cross-appeal dismissed.
Legal Topics
['interest on Judgment' 'federal Court of Australia Act S 51 A' 'recovery of Money' 'declaratory Relief' 'judicial Discretion']
['administrative Law' 'taxation Law' 'civil Procedure'] ['interest on Judgment' 'federal Court of Australia Act S 51 A' 'recovery of Money' 'declaratory Relief' 'judicial Discretion']

Case Brief

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Procedural Posture

Cross Appeal / Appellate Judgment

Legal Issues

  1. 1 ['Whether the Federal Court has the power under s 51A, 22, or 23 of the Federal Court of Australia Act 1976 (Cth) to order the Deputy Commissioner of Taxation to pay interest on the Withholding Sum to the cross-appellants or nominees' "Characterisation of proceedings as 'proceedings for the recovery of any money' under s 51A" 'The precondition of a cause of action against the party from whom interest is sought']

Ratio Decidendi

Section 51A of the Federal Court of Australia Act does not permit an order for interest against the Deputy Commissioner in the absence of a cause of action for the recovery of money against that party and no judgment was entered against the Deputy Commissioner for any sum. The cross-appeal must be dismissed as s 51A is wholly inapplicable and sections 22 and 23 do not independently empower an award of interest on the facts.

Court Disposition

Cross-appeal dismissed.

Orders

  • ['The cross-appeal be dismissed.' 'The cross-appellants pay the costs of the first cross-respondent and the costs of the second cross-respondent (if any), of and incidental to the cross-appeal.']