Federal Court of Australia
BB
CATCHWORDS
TAXATION - application for order of review - refusal of extension of time for payment - refusal to grant substituted date in respect of additional tax payable ~ whether grant of extension for part of disputed tax was conditional - whether matters 1n reasons for judgment on prior order of review taken unto account - whether penalty tax can be imposed when time
for payment has been extended.
Administrative Decisions (Judicial Review) Act 1977. $5.5, 13 Income Tax Assessment Act 6 SS. 201(1), 204, 206, 207
A.R.M. Constructions Pty Ltd v. Commissioner of Taxation (1986) 10 F.C.R. 197.
Deputy Commissioner of Taxation v. D.T.R. Securities Pty Ltd (1985) 2 A.T.C. 4251.
Australian Machinery & Investment Co. Ltd v. Deputy Commissioner of Taxation (1946) 8 A.T.S. 81
RE: A.R.M. CONSTRUCTIONS PTY LIMITED v. DEPUTY COMMISSIONER OF TAXATION No. G416 of 1986
Jackson J. 3 March 1987 Sydney
OS
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION
CORAM:
DATE:
PLACE:
BETWEEN:
Jackson J.
3 March 1987
Sydney
No. G416 of 1986
A.R.M. CONSTRUCTIONS PTY. LIMITE
Applicant
DEPUTY COMMISSIONER OF TAXATION
Respondent
MINUTES OF ORDER
THE COURT ORDERS THAT:
1.
Not
e e
The application for review be
refused,
Settlement and entry of orders 1s deatt with in Order
36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G416 of 1986
GENERAL DIVISION
BETWEEN: A.R.M. CONSTRUCTIONS PTY. LIMITED
Applicant
|2 Zz iw]
DEPUTY COMMISSIONER OF TAXATION
Respondent
CORAM: Jackson J.
DATE: 3rd March 1987
PLACE: Sydney
REASONS FOR JUDGMENT
JACKSON J.
These are proceedings in which the applicant seeks an order
of review under s.5 of the Administrative Decisions (Judicial Review)
Act 1977 in respect of decisions of the respcondent:-
(a) to refuse an extension of time pursuant to s.206 of the Income Tax Assessment Act
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