The Commissioner of Taxation of the Commonwealth of Australia v Forsyth, N.H.M. [1979] FCA 113

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IN THE FEDERAL COURT OF AUSTRALIA ,

~ GENERAL DIVISION VG Nos. 42 & 43 of 1979

VICTORIA DISTRICT REGISTRY

BETWEEN:

THE COMMISSIONER OF TAXATION: OF THE ~ COMMONWEALTH OF AUSTRALIA

Vv.

NEIL HARRY MARK FORSYTH

Northrop J. 2 November 1979 MELBOURNE

CATCHWORDS

Practice and Procedure ~ application for leave to

appeal from a judgment of a single Judge of a State Supreme Court exercising federal jurisdiction - circumstances 1n which leave granted ~- general discretion

conferred on court to be exercised judicially.

Federal Court of Australia Act 1976 Sections 24(1), 25,

Income Tax Assessment Act 1936 Section 196

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IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY

GENERAL DIVISION

BETWEEN:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

and

'

NEIL HARRY MARK FORSYTH

ORDER JUDGE MAKING ORDER; Northrop J, DATE OF ORDER: 2 November 1979 WHERE MADE: Melbourne

VG No. 42 of 1979

Applicant

Respondent

ORDER?

1. that leave be granted to the Commissioner of Taxation to appeal from a decision of the Supreme Court of Victoria given on 18 September 1979 dismissing the Commissioner's appeal from a decision of the Commonwealth Taxation Board of Review amending the Commissioner's assessment of income tax in respect of the year of income ended 30 June 1974 ON CONDITION that the Commissioner pay the taxpayer's costs of the appeal in any event.