Federal Court of Australia
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ADMINISTRATIVE LAW - Extension of time for payment of disputed
tax assessment under s.206 of the Income Tax Assessment Act 1936
- Remission of penalty under s.207 - Review under Administrative
Decisions (Judicial Review) Act 1977 - Effect of reasons under S.13 Of Administrative Decisions (Judicial Review) Act - Material
consideration not referred to 1n reasons under s.13 - Whether in an exceptional case as distinct from ordinary cases the strength of the taxpayer's grounds of objection is a matter the Commissioner is bound to consider ~ Whether the Commissioner is bound to consider the taxpayer's contention that payment of a genuinely disputed assessment would force sale of his business or endanger or curtail it - Obligation under s.13 of Administrative Decisions (Judicial Review) Act to make intelligible the true basis of the decision.
Income Tax Assessment Act 1936, ss.206, 207 Administrative Decisions (Judicial Review) Act 1977, ss.5, 13
Brayson Motors Pty. Ltd. v. Federal Commissioner of Taxation (1983) 83 ATC 4124
Ansett Transport Industries (Operations) Pty. Ltd. v. Wraith (1983) 48 A.L.R. 500
Elliott v. London Borough of Southwark [1976] 2 All E.R. 781 Collins v. Repatriation Commission (1980) 32 A.L.R. 581 Clark v. Wellington Rent Appeal Board [1975] 2 N.Z.L.R. 24
Sullivan v. Sullivan v. Department of Transport of Transport (1978) 20 A.L.R. 323
Bowman v. Repatriation Commission Bowman v. Repatriation Commission (1981) 34 A.L.R. 556
Nestle Australia Limited Deput Federal Commissioner of Taxation (1986) 86 ATC 4130 ee Ahern v. Deputy Federal Commissioner of Taxation (1983) 83 ATC
Ahern v. Deputy Federal Commissioner of Taxation (1985) 86 ATC Barina Corporation Ltd. v. Deput Federal Commissioner of Taxation (1985) 85 ATC 4186
Thurecht v. Deputy Federal Commissioner of Taxation (1984) 84 ATC Australian Machinery and Investment Company Limited v. Deput Federal Commissioner Of Taxation (1946) 8 A.T.D. 81
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