Constable Holdings Pty Ltd v. Commissioner of Taxation [1986] FCA 143

ATCHWORDS

Administrative Law - (jurisdaction) - Income tax - request for a further period during which distribution may be made - refusal by Commissioner - whether decision "making or forming part of the process of making or leading up to the making" of an assessment for tax - distinction between Commissioner's administrative and

assessment functions - Administrative Decisions (Judicial Review)

Act 1977 (Cth.)}, First Schedule - Income Tax Assessment Act 1936 (Cth.) 5.47(2A) and (2B).

Federal Commissioner of Taxation v. Blakely (1951) 82 C.L.R. 388

Tooheys Ltd. v. Minister for Business and Consumer Affairs (1981) 54 F.L.R. 421

Intervest Corporation Pty. Ltd. v. Commissioner of Taxation (1984) 3 F.L.R. 591

Domaine Finance Pty. Ltd. v. Federal Commissioner of Taxation (1985) 61 A.L.R. 375

Mercantile Credits Ltd. v. Federal Commissioner of Taxation (1985) 61 A.L.R. 331

Bainaves v. Deputy Commissioner of Taxation (S.A.) (1985) 61 A.L.R. 509.

CONSTABLE HOLDINGS PTY. LIMITED v. THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

No. G39 of 1986

Beaumont, J. Sydney 21 April 1986

fe we a ee Fe ee

IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY ) }

GENERAL DIVISION )

No. G39 of 1986

BETWEEN : CONSTABLE HOLDINGS PTY. LIMITED Applicant AND: THE COMMISSIONER OF TAXATION OF THE

COMMONWEALTH OF AUSTRALIA

Respondent

CORAM: Beaumont, J. DATE: 21 April 1986 PLACE: Sydney

MINUTE! OF _ORDER

THE COURT ORDERS THAT:

1. Objection to competency overruled.

a. Order that the respondent

pay the

applicant's costs of the objection.

Note: Settlement and entry of Orders 18 dealt with in 0.36 of the Rules of Court.

ill THE FEDERAL COURT OF AUSTRALIA } )

EW SOUTH WALES DISTRICT REGISTRY ) No. G39 of 1986 )

GENERAL DIVISTON )

BETWEEN : CONSTABLE HOLDINGS PITY. LIMITED Applicant AND: THE COMMISSTONER OF TAXATION OF THE