Kwikspan Purlin System Pty Ltd v. The Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 171

CATCHWORDS

INCOME TAX - amendment of assessments - powers of Court - case remitted for reassessment - whether Commissioner acts under Court

order or his amendment powers - whether amendment "to give effect

to" earlier decision.

Income Tax Assessment Act 1936 ss.170,199(1)

KWIKSPAN PURLIN SYSTEM PTY. LTD. v. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRAGLTA

NO.G143 OF 1986

CORAM: Fox, Spender and Burchett JJ. 10 April 1987

Brisbane

x O58) / / MA AN 'aed hy {Awe 1987

~ FEDERAL COURT OF ) AUSTRALIA G PRINCIPAL REGISTRY ¢

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IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY No.G143 of 1986

wee

GENERAL DIVISION

ON APPEAL from the Supreme Court of Queensland

BETWEEN :

KWIKSPAN PURLIN SYSTEM PTY.LTD.

Appellant

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent MINUTE OF ORDER JUDGES MAKING ORDER: Fox, Spender and Burchett Jd. DATE OF ORDER: 10 April 1987 WHERE MADE: Brisbane.

THE COURT ORDERS THAT:

1. The appeal be dismissed with costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY No.G143 of 1986

weevvn

GENERAL DIVISION

ON APPEAL from the Supreme Court of Queensland

BETWEEN :

KWIKSPAN PURLIN SYSTEM PTY.LTD. Appellant

AND:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

CORAM: FOX, SPENDER AND BURCHETT JJ.

DATE: 10 APRIL 1987

REASONS FOR JUDGMENT

THE COURT:

This is an appeal from Macrossan J. of the Supreme Court of Queensland who decided, against the taxpayer, that 1t was open to the Commissioner to amend his original assessment for the year ending 30 dune 1981 by disallowing as a deduction an amount shown in the taxpayer's accounts as "franchise expense". This decision had consequences for the taxpayer's 1982 and 1983 assessments,

but it is not necessary to deal separately with those years.