The Commissioner of Taxation v. Hydrocarbon Products Pty Ltd [1987] FCA 175

Taxation - aersal re Fhate Supreme Tair azgatast assessment - Taceme Tax Assessment Act L726 Corr. 2+ Turisdicrion af Feodecal Court mt entertain aveeals From anterlocurcry eders of a State Suprame Tsurt - whether arpeal by leave oe as Tf eighe - Discretion bo grant Leave to apseal sn matters of ryactsce and procedura - considsraticns governing discreticn to order discovery and provision sf partiriulars cof taxpayer 5 obrection toe assessment.

in 3 is (C'th.., Part IfTI Divisicn 3 Sub-division 8, 33.185, 137, 136A, 137, 193, 200 Judiciary Act 1303, 35.2, 54

Federal Co sf Augtralia Act 1376, 35.24, 33

High Court Rules, ©.32 ef.3 and 10, 0.45 rr.l and 2

Geerge v. Federal Commissioner of Taxation (1952) 86 CLR at 207-268

2 axation of the Commonwealth Austyalia (1977) 1346 CLR 214 The Myer Emporzrum Ltd. v. Federal Commissioner of Taxation 85 ATC 4111 at 4113 Australian chinery and Investment co. Ctd. ov. Deputy federal ommissioner of Taxation (1346) 8 ATD 31

Taxation v. Offshore Oi1 N.~. 1980)

Pty. Ltd.

v. Mantle Traders

(1380) 49 FLR 256 Kutner v, Phillips £18913 2 OB 267

Commissioner Taxation v. Limited

Adam E : is Inc. 28) 145 CLR 170

tlemann v. Electranic Industries Ltd. C1973] V.R. 431 BR.HLP. Petroleum Ety. Std. v. Oil Basins Ltd, C1985] V.R. 756 at 753 and 762 Geor vw. Federal Comm joner of Taxation (1952) 36 CLR 133 Nasmith v Het overn 1.1953) 390 CLR 336 Bails, Fe Ro toner cf xation (1377, 1236 CLR 2id¢ House v. "The Ring i1336) 55 CLR 499 Mace v. Murray (1955) 92 CLR 370 THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTPALIA v. HYDRO PRODU . LTD. VG Nos. 388 and 389 of 1986

Wocdward, Wilcox and Ryan JJ. 14 April 1987

Melbcurne

VG Nos. 383 and 3389 cf i326

~~ e oe

GENERAL DIVISION

On Appeal from the Supreme Tourt of Victoria

Between: THE COMMISSIONER OF

TAXATION OF THE COMMONWEALTH OF AUSTPALIA