Commissioner of Taxation v Knight, John Langford [1983] FCA 95

CATCHWORDS

Income tax - Appeal to Supreme Court from decision of Board of Review - Application for leave to appeal from decision of Supreme Court - Question of law of general importance on which no direct authority of an appellate

court - Whether leave should be granted - Income Tax Assess-~-

ment Act 1936, sec. 196(5).

Lombardo v. Federal Commissioner of Taxation 79 A.T.C. 4079

Federal Commissiouer of Taxation v. Nixon 79 A.T.C. 4512

Federal Commissioner of Taxation v. Forsyth 79 A.T.C. 4577

No. ACT Gi5 of 1983 Commissioner of Taxation v. John Langford Knight

CORAM: Neaves J.

PLACE Canberra

DATE: 24 May 1983

IN THE FEDERAL COURT OF AUSTRALIA

AUSTRALIAN CAPITAL TERRITORY

No. A.C.T. G15 of 1983 DISTRICT REGISTRY

GENERAL DIVISION

BETWEEN: COMMISSIONER OF TAXATION Applicant AND: JOHN LANGFORD KNIGHT - Respondent ORDER JUDGE MAKING ORDER: Neaves J DATE OF ORDER: 12 May, 1983 WHERE MADE: Canberra

THE COURT ORDERS THAT:

1. Upon the Commissioner of Taxation undertaking through his counsel to pay the respondent's reasonable costs on a party and party basis of the appeal irrespective of the result (such costs not to include any increased costs attributable to any cross-appeal that may be lodged on behalf of the respondent),

leave be granted to the Commissioner of Taxation to appeal fromthat part of the judgment and order of

the Supreme Court of the Australian Capital Territory

2. given and made on 4 March 1983 dismissing the Commissioner's appeal from a decision of Board of Review No. 1 and holding that the respondent's objection to the inclusion of an amount of $1,385.00 as assessable income of the respondent for the year 1976-77 pursuant to the provisions of section 26(d)

of the Income Tax Assessment Act 1936 be upheld.

2. The Commissioner of Taxation pay the respondent's

costs of this application.

IN THE FEDERAL COURT OF AUSTRALIA