WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2007] FCAFC 103

FEDERAL COURT OF AUSTRALIA

WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2007] FCAFC 103 INCOME TAX – Division 13 of Part III Income Tax Assessment Act 1936 (Cth) – leave to appeal from interlocutory judgment – taxpayer's application for and entitlement to particulars going to judicial review of the making of determinations pursuant to ss 136AD(1), (2) and (4) – whether discretions go to substantive liability or are procedural only Income Tax Assessment Act 1936 (Cth) Div 13 Part III, ss 175, 177, Part IVA Taxation Administration Act 1953 (Cth) Part IVC Avon Downs Pty Ltd v Commissioner of Taxation (1949) 78 CLR 353 cited Binetter v Commissioner of Taxation (2003) 130 FCR 135 cited Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Ltd (1972) 128 CLR 28 cited Commissioner of Taxation v Dalco (1990) 168 CLR 614cited Commissioner of Taxation v Peabody (1994) 181 CLR 359applied Commissioner of Taxation v Sleight (2004) 136 FCR 211applied CPH Property Pty Ltd v Commissioner of Taxation (1998) 88 FCR 21 applied Cumins v Commissioner of Taxation 2007 ATC 4303 cited Décor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 applied Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 applied Duggan & Anor v Commissioner of Taxation (1972) 129 CLR 365 cited George v Commissioner of Taxation (1952) 86 CLR 183 cited Giris Pty Ltd v Commissioner of Taxation (1969) 119 CLR 365 cited Jackson v Commissioner of Taxation (1989) 87 ALR 461 cited Kolotex Hosiery (Australia) Pty Ltd v Commissioner of Taxation (1975) 132 CLR 535 cited Syngenta Crop Protection Pty Ltd v Commissioner of Taxation (2005) 61 ATR 186 approved Western Australian Capital Investment Co Ltd v Commissioner of Taxation (1989) 87 ALR 183 cited WR CARPENTER HOLDINGS PTY LIMITED AND WR CARPENTER AUSTRALIA PTY LIMITED v COMMISSIONER OF TAXATION NSD 1895 OF 2006 NSD 1896 OF 2006