Commissioner of Taxation v Hii

REASONS FOR JUDGMENT THE COURT: 1 It appears to the Court that in deciding to make an order under Pt 30 of the Federal Court Rules 2011, specifically under Rule 30.01, that eight questions be determined separately from other questions in the proceeding, the primary judge failed to apply the correct principles as established by the authorities. 2 Rather than commence from the principle that all issues of fact and law should be determined at the same time: Tallglen Pty Ltd v Pay TV Holdings Pty Ltd (1996) 22 ACSR 130 and proceed to consider and weigh the advantages of utility, economy and fairness offered by a separate determination of the eight questions over that offered by a trial of all issues of fact and law at the same time, his Honour confined his consideration of such advantages to those offered by the application for summary judgment dated 28 April 2014: Reasons for Judgment dated 8 September 2014 at [12] and [13]. In so doing his Honour erred and the exercise of his discretion miscarried. 3 The application for leave to appeal should be allowed; and the appeal should be allowed with costs. I certify that the preceding three (3) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justices Edmonds, Greenwood and Pagone.