Federal Court of Australia
CATCHWORDS
Taxation - Sales tax - Application for registration as a wholesale merchant - Mandamus - Whether applicant is engaged
in sale of goods by wholesale.
BAYFORD WHOLESALE PTY. LIMITED v. TREVOR PERCY WINSTON BOURCHER (zn his capacity as Commissioner of Taxation) and JAMES EDWARD
McTIGUE (in his capacity as Deputy Commissioner of Taxation for
the State of Victoria)
No. VG164 of 1983
Beaumont, J. 10 August 1984.
Sydney.
IN THE FEDERAL COURT OF AUSTRALIA VICTORIAN DISTRICT REGISTRY
wee ww
GENERAL DIVISION No. VG164 of 1983
BETWEEN : BAYFORD WHOLESALE PTY. LIMITED Applicant AND: TREVOR PERCY WINSTON BOUCHER
(in his capacity as Commissioner of Taxation) and JAMES EDWARD McTIGUE (in his capacity as Deputy Commissioner of Taxation for the State of Victoria)
Respondents
ORDER
Judge making order: Beaumont, J. Date order made: 10 August 1984.
Where made: Sydney.
THE COURT ORDERS THAT:
1. Order that a writ of mandamus issue to the respondents to compel them to consider the applicant's application for registration as a wholesale merchant and to
determine such application in accordance with law.
2. 2. Make no order as to costs. 3. Reserve liberty to the applicant to apply on seven
days' notice for further relief as it may be advised.
IN THE FEDERAL COURT OF AUSTRALIA VICTORIAN DISTRICT REGISTRY
ween
GENERAL DIVISION No. VG164 of 1983
BETWEEN : BAYFORD WHOLESALE PTY. LIMITED Applicant AND: TREVOR PERCY WINSTON BOUCHER
(in his capacity as Commissioner of Taxation) and JAMES EDWARD McTIGUE (in his capacity as Deputy Commissioner of Taxation for the State of Victoria)
Respondents
CORAM
o
Beaumont, J.
DATED: 10 August 1984.
REASONS FOR JUDGMENT:
The applicant, a company claiming to be engaged in the sale by wholesale of motor vehicles, seeks an order compelling its registration as a wholesale merchant of motor vehicles for the purposes of the Sales Tax Assessment Acts (Nos.1-9) (1930) and the issue to it of a certificate of registration. The ground upon which relief 18 sought 15s that one or other of the respondents is under a statutory
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