Winter, H.C. v. The Deputy Commissioner of Taxation [1987] FCA 31

con SY

FEDERAL Count

AUSTRALIA. OF CATCHWORDS Reagiey vy LAW — Extension of time to bring application for aér ADJR Act ~ Application relating to inconsistent

assessments against several parties involving the same income - Whether barred by Schedule l(e) of the ADJR Act - Effect of s.177 of the Income Tax Assessment Act 1936 - Discretion to extend time - Effect of failure of legal advisers as ground for extension of time.

Administrative Decisions (Judicial Review) Act 1977 Income Tax Assessment Act 1936, s.177

Deputy Federal Commissioner of Taxation v. Truhold Benefit Pty. Ltd. (1984) 84 ATC 4912

F.J. Bloemen Pty. Ltd. v. Federal Commissioner of Taxation (1981) 147 C.L.R. 360

Briggs v. Deputy Federal Commissioner of Taxation (1986) 86 ATC Briggs v. Deputy Commissioner of Taxation; Ex parte Briggs (1986) 86 ATC 4779

Commissioner of Taxation v. Goldspink (1985) 82 F.L.R. 21

Hunter Valley Developments Pty. Ltd. v. Minister for Home Affairs and Environment (1984) 3 F.C.R. 344

Pozniak v. Minister for Health, unreported, Burchett J., 14 March Duff v. Freijah (1982) 43 A.L.R. 479

Sandery v. Commissioner of Police (1986) 65 A.L.R. 181

Martin v. Nominal Defendant (1954) 74 W.N.(NSW) 121

Jess v. Scott, unreported, Lockhart, Sheppard and Burchett JJ., 4 November 1986

Hickey v. Australian Telecommunications Commission (1983) 47 A.L.R. 517

WINTER -V- DEPUTY COMMISSIONER OF TAXATION

NSW G.490 of 1986

Burchett J. 10 February 1987 Sydney

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION

No. G.490 of 1986

BETWEEN:

HENRY VICTOR WINTER

Applicant AND:

DEPUTY COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDERS OF THE COURT

Judge Making Order: Burchett J. Where Order Made: Sydney Date of Order: 10 February 1987

THE COURT ORDERS:

(1)

(2)

(3)

NOTE:

That the time within which the applicant may bring an application for review of the decisions referred to in the amended application for an order of review filed on his behalf be extended up to and including the date when that amended application was filed and that the said amended application be deemed to have been filed within time.