Federal Court of Australia
Pa
CATCHWORDS
PRACTICE AND PROCEDURE - Discovery of documents - Proceedings for judicial review of decision to refuse extension of time for payment of income tax - Availability of discovery in proceedings for review - Necessity for "ground of suspicion" of good case - Whether discovery of primary documents on material facts should be refused because decision-maker took into account letter alleging those facts - Whether there was material to suggest that tax assessments were not made bona fide - Whether applicant could impugn in these proceedings validity of assessments - Availability of discovery in relation to matter provable by tender of s.13 statement of reasons.
Income Tax Assessment Act 1936 ss.136, 177, 187, 206 Administrative Decisions (Judicial Review) Act 1977 ss.5, 13 Federal Court rules 0.15 r.1
WA Pines Pty Limited v Bannerman (1980) 30 ALR 559, Lloyd v Costigan (Full Court, 9 May 1983, not reported), Reid v Nairn (Fisher J., 25 March 1985, not reported), F_ J Bloemen Pty Limited v Commissioner of Taxation (1980) 147 CLR 360, Minister for Immigration and Ethnic Affairs v Arslan (1984) 6 ALD 512 applied.
Barina Corporation Limited v Deputy Commissioner of Taxation (1985) 59 ALR 401, Murchison v Keating (1984) 54 ALR 380, Peko- Wallsend Limited v Minister for Aboriginal Affairs (1985) 59 ALR 51 referred to.
NSW G.184 of 1985 NESTLE AUSTRALIA LIMITED vy THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Wilcox Jd. Sydney 14 February 1986
Sp ee wee
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G.184 of 1985
wee vw
GENERAL DIVISTON
BETWEEN : NESTLE AUSTRALTA LIMITED
Applicant
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALTA
Respondent CORAM: WILCOX J. DATE: 14 FEBRUARY 1986 PLACE: SYDNEY MINUTE OF ORDERS THE COURT ORDERS THAT: i. The respondent, within twenty-one (21) days, give
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