Federal Court of Australia
Wilcox J.
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CATCHWORDS
INCOME TAX ASSESSMENT - Application for extension of time - Assessment subject to appeal to Supreme Court - Relevance of liquidity of taxpayer - Whether the respondent erred in law in concluding that he was not satisfied as to inability of applicant to pay assessed tax - Relevance of applicant's
prospects of success in appeal - Calculation of additional
tax.
Income Tax Assessment Act 1936 ss. 206, 207 Administrative Decisions (Judicial Review) Act 1977 ss. 5, 16
Ahern v. Deputy Commissioner of Taxation (1983) 50 A.L.R. 177, Thurecht v. Deputy Commissioner of Taxation (1984) 84 A.T.C.
4480, The Heli's Angels Limited v. Deputy Commissioner of Taxation (Northrop J. 20 December 1984) referred to. Mahon v. Air New Zealand Limited £19841] 3 W.L.R. 884 distinguished.
BARINA CORPORATION LIMITED v. THE DEPUTY COMMISSIONER OF TAXATION
G.353 of 1984
22 April 1985 Sydney
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G.353 of 1984
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GENERAL DIVISION
BETWEEN : BARINA CORPORATION LIMITED Applicant AND: THE DEPUTY COMMISSIONER OF TAXATION Respondent
CORAM: WILCOX J. DATE: 22 APRIL 1985 PLACE: SYDNEY
MINUTE OF ORDER OF THE COURT
THE COURT ORDERS THAT:
1. The Application be dismissed.
2. The applicant pay to the respondent his costs of the application.
3. The exhibits be handed out at the expiration of 21
days unless a Notice of Appeal is filed in the
meantime.
(Settlement and entry of order is dealt with by 0.36 of the
Federal Court Rules).
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G.353 of 1984
GENERAL DIVISION
BETWEEN : BARINA CORPORATION LIMITED
Applicant
AND: THE DEPUTY COMMISSIONER OF TAXATION
Respondent
CORAM: WILCOX J. DATE: 22 APRIL 1985 PLACE: SYDNEY
REASONS FOR JUDGMENT
This is an application under the Administrative
Decisions (Judicial Review) Act 1977 in which the applicant
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