Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
De Simone v Commissioner of Taxation [2009] FCAFC 181
TAXATION – income tax – partnership – finding by Administrative Appeals Tribunal of scheme to obtain deduction – purpose of scheme – whether taxpayer must have relevant purpose ADMINISTRATIVE LAW – Administrative Appeals Tribunal – lengthy adjournment granted to enable applicant to issue summons for attendance of witness – applicant aware that summons not properly served – witness fails to appear at resumed hearing – further adjournment refused – whether request for further adjournment reasonable – whether applicant given reasonable opportunity to present case – whether denied natural justice Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Administrative Appeals Tribunal Regulations 1976 (Cth) reg 15 Income Tax Assessment Act 1936 (Cth) s 92 Income Tax Assessment Act 1997 (Cth) s 8‑1
Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321 cited Calder v Federal Commissioner of Taxation 2005 ATC 5050 applied Commissioner of Taxation v Consolidated Press Holdings Pty Ltd (2001) 207 CLR 235 applied Federal Commissioner of Taxation v Cooke 2004 ATC 4268 applied Minister for Immigration and Multicultural Affairs v Bhardwaj (2002) 209 CLR 597 applied Price Street Professional Centre Pty Ltd v Federal Commissioner of Taxation (2007) 243 ALR 728 cited Sullivan v Department of Transport (1978 20 ALR 323 cited
GIUSEPPE DE SIMONE and SERAFINO DE SIMONE v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
VID 405 of 2009
SUNDBERG, STONE AND EDMONDS JJ
22 DECEMBER 2009
MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION VID 405 of 2009
ON APPEAL FROM THE FEDERAL COURT
BETWEEN: GIUSEPPE DE SIMONE
First Appellant
SERAFINO DE SIMONE
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