Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Elsinora Global Limited v Deputy Commissioner of Taxation [2006] FCAFC 156
ADMINISTRATIVE LAW – appeal against trial judge's failure to order payment of interest – power to order payment of interest under Federal Court of Australia Act 1976 (Cth) s 51A – consideration of 'proceedings for the recovery of any money' for the purposes of s 51A – where appellant sought order for payment of interest from Deputy Commissioner – no action against Deputy Commissioner for recovery of money – consideration of discretion as to rate of interest under s 51A Federal Court of Australia Act 1976 (Cth) ss 22, 23, 51A Income Tax Assessment Act 1936 (Cth) s 255 Taxation Administration Act 1953 (Cth) Sch 1, s 260-5 Supreme Court Rules (NSW) Sch J Elsinora Global Ltd v Healthscope Ltd (No 2) (2006) 227 ALR 570 referred to Comptroller-General of Customs v Kawasaki Motors Pty Ltd (No 1) (1991) 32 FCR 219 discussed Thakral Fidelity Pty Ltd v Commissioner of Stamp Duties (No 2) [2001] 1 Qd R 428 considered Commonwealth v SCI Operations Pty Ltd (1998) 192 CLR 285 applied Victorian WorkCover Authority v Esso Australia Ltd (2001) 207 CLR 520 cited State Bank of New South Wales Ltd v Commissioner of Taxation (1995) 62 FCR 371 considered SCI Operations Pty Ltd v Commonwealth (1996) 69 FCR 346 cited Collector of Customs v Gaylor Pty Ltd (1994) 35 NSWLR 649 considered Bloch v Bloch (1981) 180 CLR 390 considered In Shoppe Pty Ltd v Smith (1976) 6 ATR 242 cited Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd (1994) 182 CLR 51 cited Namol Pty Ltd v AW Baulderstone Pty Ltd (No 2) (1993) 47 FCR 388 considered Kettle Chip Co Pty Ltd v Apand Pty Ltd (No 2) (1998) 83 FCR 466 cited Nagy v Masters Dairy Ltd (1996) 150 ALR 273 cited H K Frost Holdings Pty Ltd (in liq) v Darvall McCutcheon (a firm) [1999] FCA 795 cited White Industries (Qld) Pty Ltd v Flower & Hart (No 2) (2000) 103 FCR 559 cited EMCL Pty Ltd v Esanda Finance Corporation Ltd [1999] FCA 978 cited GEC Marconi Systems Pty Ltd v BHP Information Technology Pty Ltd (2003) 201 ALR 55 cited Walker v Citigroup Global Markets Pty Ltd [2005] FCA 1866 cited Grincelis v House (2000) 201 CLR 321 cited
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