Federal Court of Australia
S.298(1, 5 ems zit ent 3 eplication cefused by Eoara of Fe law" iunveolvsd - appeal limitel cz: no application co decision of pe ture Lombardo v. Federal Cowmzssiconer of Taxation '1979) 40 PLILR. - ton. Mobil Cil Australia Poovrietarcy Limztead v. Tre Commissicner o
Taxation (1953) Federal Commissioner of Taxation v. Coleman (1978) 78 A.T.
C.L.R. 475
4,258
Lia)
con.
PER
Ra LES
roe
con.
IN THE FERPEPAL COUR? OF AUSTRALIA )
RICT REGISTRY ) No. QLD. G26 of 1285
ON APPEAL FECM THE SUPPEME CoUPT FC
hy
OURENSLAND
NEW YORK PECPEROIE? pry, Lr
AND;
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF
AUSTRAL I?
Cy
oram: Northrop, Lockhart and Beaumont, Jd.
La]
ate: 16 August 1985
yg
lace: Sydney
THE COURT OPDERS THAT:
i. The appeal be dismissed. 2. The appellant pay the rasponaent's costs sf the acpeal. Note: Zettlemen ani ence f "3 15 daait with an ister 2¢
IN THE FEDERAL COURT OF AUSTRALIA
) ) QUEENSLAND DISTRICT PEGISTRY ) Q. No. ) )
GENERAL DIVISIOMW
r
ON APPEAL FPOM THE SUPREME COURT OF OUEENSEANT
BETWEEN :
NEW YORK PROPERTIES PTY. LTD.
and THE COMMISSIONER OF TAKATION OF THE COMMONWEALTH OF AUSTRALIA
COURT: NORTHROP, LOCKHART AND BEAUMONT J3. DATE: 16 August 1985 PLACE: SYDNEY
REASONS FOR JUDGMENT
NGREHROP J. I would dismiss the appeal. I agr reasons for judgment of Beaumont ¢., but desire
bs
)
nu
cvations of a general kind.
Under sub-section 196(1) of the
Assessment Act 19365, the Commissioner ofr a4
appeal to a Supreme Court from "any decision that involves a question of law". From a cone
th
iT
provisions of Pare VY of the Assessment
W
Appellant
Respondent
ee with the
fo make some
Inzore Ta taxpayer may of the Hoard
ideraticn of
apparent that a decision referred to in sub-section 196(1) is
limited to a decision of the Board made pursuant to
if
sub-section 195(1), namely a cecision confirming, reducing, increasing or varying the assessment. In particular, it
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate