Federal Court of Australia
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CATCHWORDS
INCOME TAX - Reference of decision of Commissioner to Board of Review - Application of reg.35 of Income Tax Regulations -
Whether s.25D of Acts Interpretation Act 1901 applies.
Income Tax Regulations - reg.35.
Acts Interpretation Act 1901 - s.25D.
DALTON V. DEPUTY COMMISSTONER OF TAXATION No. G.51 of 1985
Franki J. 2 April 1985
Sydney
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. NSW G.51 of 1985
GENERAL DIVISION
BETWEEN :
THOMAS ANDREW DALTON Applicant
AND:
DEPUTY __ COMMISSIONER OF TAXATION
Respondent
JUDGE: Franki J. DATE OF ORDER: 2 April 1985 WHERE MADE: Sydney
MINUTE OF ORDER OF THE COURT
(1) The application be dismissed; and (2) The applicant pay the Commissioner's costs.
(Settlement and entry of order is dealt with by 0.36 of the Federal Court Rules.)
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IN THE FEDERAL COURT OF AUSTRALTA
NEW SOUTH WALES DISTRICT REGISTRY No. NSW G.51 of 1985
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GENERAL DIVISION
BETWEEN : - THOMAS ANDREW DALTON Applicant AND:
DEPUTY COMMISSIONER OF TAXATION
Respondent
REASONS FOR JUDGMENT
FRANKI J. The applicant, Mr. Thomas Andrew Dalton, a taxpayer, has applied for a review, pursuant to s.5 of the Administrative
Decisions (Judicial Review) Act 1977 of two decisions of the Deputy Commissioner of Taxation (the "Commissioner"). The
Commissioner has refused £o apply s.25D of the Acts
Interpretation Act 1901 to the provisions of reg.35(1) of the
Income Tax Regulations.
This application has been conducted by both counsel with great expedition and they have made every effort to get a decision as quickly as possible. A statement of agreed facts was
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