The Commissioner of Taxation of the Commonwealth of Australia v. Nixon, Reginald Ernest [1979] FCA 97

CALCHWORDS

Taxacion - appeal - leave to appeal from decision of Supreme Court of New South Wales — no requirement for question of general or public importance to exist before leave granted ~ whether a question of law is sufficient

to warrant loave ~ additional factors relating to questions

of general importance - leave io appeal granted.

TI COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. REGINALD ERNEST NIXON NSW NO. G. 42 OF 1979

LOCKHART J.

ny

wise

IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY NSW No. G 42 of 1979

GENERAL DIVISION

THE COMMISSIONER OF TAXATTON OF THE COMMONWEALTH OF AUSTRALIA

Applicant REGINALD ERNEST NIXON Respondent ORDER - t JUDGE MAKING ORDER: LOCKHART J. WHERE MADE: SYDNEY DATE OF ORDER: 6 SEPTEMBER 1979

THE COURT ORDERS THAT:

1. Leave be granted to the Commissioner of Taxation to appeal from a decision of the Supreme Court of New South Wales allowing the taxpayer's appeal from a decision of the Taxation Board of Review confirming the Commissioner's amended assessment of income tax in respect of the year of income ended 39 June 1970 ON CONDITION that the Commissioner pay the taxpayer's

costs of this application 1n any event

oe aed me pp hiy etrds Stet

IN _THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY NSW No. G 42 of 1979

GENERAL DIVISION

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant REGINALD ERNEST NIXON Respondent REASONS FOR JUDGMENT 6 September 1979 CORAM: LOCKHART J.

This is an application by the Commissioner of faxation for leave to appeal from a decisizon of the Supreme Court of New South Wales allowing the taxpayer's appeal from a decision of the Board of Review (No. 1) confirming the Commissioner's amended assessment of income tax in respect of the year of income ended 30 June 1970. The source of the Commissioner's right to appeal to this court by leave is the Income Tax Assessment Act 1936 s. 196 (5).