Hutchins, Peter G. v Commissioner of Taxation [1986] FCA 675

IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION

NO. VG 71 of 1986 NO. VG117 of 1986 NO. VG174 of 1986 NO. VG212 of 1986 NO. VG2Z13 of 1986 NO. VG239 of 1986

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BETWEEN: PETER G. HUTCHINS (ELIGIBLE PROMOTER )

Appellant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

CORAM: Jenkinson J. PLACE: Melbourne DATE: 22 August, 1986

REASONS FOR JUDGMENT

Applications for directions in several appeals under the

Taxation (Unpaid Company Tax) Assessment Act 1982, in each of

which the same person is appellant.

By virtue of the operation of 5.4(7)(j) of that Act and

s.196A of the Income Tax Assessment Act 1936, the High Court Rules

as in force on 18 June 1973 under the Judiciary Act 1903-1969

apply, so far as practicable, to and in relation to these appeals in like manner as those Rules applied immediately before that date

to and in relation to the like proceeding in the High Court.

Each party seeks in each appeal an order that the other furnish particulars, from the respondent Commissioner particulars of the facts justifying his assessment of the recoupment tax payable by the appellant ona promoters taxable amount, from the

appellant particulars of the grounds of objection to that

assessment.

An order had been made by me on 7 July 1986 for further particulars to be furnished by the Commissioner in the appeal VG71 of 1986. But the appellant was not legally represented on that

day, and I may have misunderstood what he sought by way of order

for particulars. Having heard counsel for both parties I propose to pronounce an order that on or before a certain date the respondent furnish the appellant with furtner particulars of the assessment of which notice is numbered 220099/001 and dated 11

July 1985 (and hereinafter called "the recoupment assessment") -