Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Queensland Trading & Holding Company Ltd [2006] FCAFC 112
TAXES & DUTIES – income tax and related legislation – objections and appeals – where Commissioner assessed primary and additional tax – where notice of assessment incorporated notice of both – where taxpayer pursued objection and appeal including ground that Commissioner failed to remit additional tax – whether open to taxpayer to request reasons pursuant to s 13 of the Administrative Decisions (Judicial Review) Act 1997 (Cth) of decision not to remit additional tax – whether decision separate from objection decision Administrative Decisions (Judicial Review) Act 1977 (Cth) s 3(1), 13, Sch 1 (ga) Taxation Administration Act 1953 (Cth) ss 14ZL, 14ZQ, 14ZR, 14ZY Income Tax Assessment Act 1936 (Cth)ss 6(1), 175, 175A, 177, 227 Federal Commissioner of Taxation v Mostyn (1987) 18 FCR 260 distinguished COMMISSIONER OF TAXATION v QUEENSLAND TRADING & HOLDING COMPANY LIMITED NSD 646 OF 2005 COMMISSIONER OF TAXATION v INDUSTRIAL EQUITY LIMITED NSD 647 OF 2005 RYAN, HEEREY AND EDMONDS JJ 6 JULY 2006 SYDNEY IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 646 OF 2005
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
Appellant
AND: QUEENSLAND TRADING & HOLDING COMPANY LIMITED
Respondent
JUDGES: RYAN, HEEREY AND EDMONDS JJ
DATE OF ORDER: 6 JULY 2006
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The appeal be allowed. 2. Paragraph 1 of the Order of Conti J of 19 April 2005 be set aside. 3. Paragraph 2 of the Order of Conti J of 19 April 2005 be set aside and, in lieu thereof, it be ordered that the respondent pay the appellant Commissioner of Taxation's costs of the proceedings to the date of the said order. 4. The respondent pay the appellant Commissioner of Taxation's costs of the appeal. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
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