Cordoba Cellars Pty Ltd v. Commissioner of Taxation [1986] FCA 25

25"

CATCHWORDS

SALES TAX - assessments under s.10(2A) of Assessments Acts -— taxpayer asserts all tax due paid ~ dispute as to quantum of goods sold - notices to debtors of taxpayer to pay moneys to Commissioner - application by taxpayer for declaration and injunctions - whether assessments of this sort may be challenged

on ground of excessiveness other than by objection - court's jurisdiction to entertain such a challenge.

FEDERAL COURT - jurisdiction - dispute as to quantum of taxable

goods sold - assessments under s.10(2A) of Sales Tax Assessment Act.

INJUNCTION - application for interlocutory injunction in tax case

- whether taxpayer should succeed where seriously incomplete account of its affairs.

Federal Court of Australia Act 1976, s.21 Judiciary Act 1901, 5.39B

Sales Tax Assessment Act (No. 1) 1930, ss.38, Part VII, s.41(1) Sales Tax Assessment Act (No. 2) 1930, s5.12, 10(2A) Sales Tax Assessment Act (No. 3) 1930, ss.12, 10(2A) Sales Tax Assessment Act (No. 7) 1930, ss.12, 10(2A)

CORDOBA CELLARS PITY. LTD. v. THE COMMISSIONER OF TAXATION

QLD. G7 OF 1986

rN RECEIVED '%) PINCUS J.

BOT SHANE 41 FEB 1986 BRISBANE

6 FEBRUARY 1986 ret

Ny PRINCIPAL

" REGISTRY LY oy, mw':

2S

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) QLD G7 of 1986 GENERAL DIVISION )

BETWEEN: CORDOBA CELLARS PTY. LTD.

Applicant AND: THE COMMISSTONER OF TAXATION

Respondent DATE OF HEARING: 5 February, 1986 DATE JUDGMENT DELIVERED: 6 February, 1986 CQUNSEL: for the applicant Mr. J.E. Gallagher, Q.C. and Mr. A.J.H. Morris instructed by Howard, Gill & Brown for the respondent Mr. R.W. Gotterson instructed by the Australian Government Solicitor.

D.T. 0' BRIEN ASSOCTATE TO PINCUS J.

6 February, 1986

IN THE FEDERAL COURT OF AUSTRALIA ) QURENSLAND DISTRICT REGISTRY ) QLD G7 of 1986 GENERAL DIVISION )

BETWEEN: CORDOBA CELLARS PTY. LTD.