Federal Court of Australia
LIMITED DISTRIBUTION
CATCHWORDS
TAXATION ~- Income tax - Appeal from Administrative Appeals Tribunal arising out of operation of Taxation (Unpaid Company Tax) Assessment Act 1982 - Application for adjournment of directions hearing - Claim of oppression arising out of uncertain interrelation of Income Tax Assessment Act 1936 and Taxation (Unpaid Company Tax) Assessment Act 1982 - Threat of Commissioner to issue assessment under s.260, regardless of outcome of instant appeal - Whether hearing of appeal should be stayed pending determination of question whether assessment
will be issued in reliance on s.260 - Application refused.
Income Tax Assessment Act 1936 s.260
Taxation (Unpaid Company Tax) Assessment Act 1982 s.15
NSW G.407 of 1986
CRIPPS & JONES HOLDINGS PTY LIMITED v_ COMMISSIONER. OF TAXATION —_—_— NSS sss. Wr he ms
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Wilcox J Sydney 29 October 1986
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LIMITED DISTRIBUTION
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION
BETWEEN:
AND:
No. G.407 of 1986
CRIPPS & JONES HOLDINGS PTY LIMITED
Applicant
COMMISSIONER OF
TAXATION
CORAM : WILCOX J PLACE: SYDNEY DATE: 29 OCTOBER 1986
MINUTES OF ORDER
THE COURT ORDERS THAT:
Respondent
1. The Notice of Motion be dismissed.
2. The applicant pay the respondent's costs of the motion.
Note; Settlement and entry of orders is dealt with in Order
36 of the Federal Court Rules.
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r
GENERAL DIVISION
LIMITED DISTRIBUTION
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G.407 of 1986
~~ PTY LIMITED
Applicant
é
COMMISSIONER OF TAXATION
Respondent
CORAM: WILCOX J PLACE: SYDNEY DATE: 29 OCTOBER 1986
EXTEMPORE REASONS FOR JUDGMENT
On 19 September 1986, the applicant, Cripps & Jones Holdings Pty Limited filed in this Court a Notice of Appeal against a decision given by the Administrative Appeals Tribunal in relation to certain objections to taxation
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