Federal Court of Australia
CATCHWORDS
Income Tax - Taxation (Unpaid Company Tax) Assessment Act 1982 -
making of notional assessment under s.15(4)(b) - whether
condition precedent fulfilled - whether s.177 of the Income Tax
Assessment Act 1936 conclusively deems condition precedent to be
fulfilled.
CRIPPS & JONES HOLDINGS PTY. LIMITED v. COMMISSIONER OF TAXATION
No. G407 of 1986
Beaumont, J. Sydney 8 May 1987
IN THE FEDERAL COURT OF AUSTRALIA ) )
NEW SOUTH WALES DISTRICT REGISTRY ) No. G407 of 1986
) GENERAL DIVISION )
ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: CRIPPS & JONES HOLDINGS PTY. Applicant AND: COMMISSIONER OF TAXATION Respondent
MINUTES OF ORDER
Judge making order: Beaumont, J. Date order made: 8 May 1987
Where made: Sydney
THE COURT ORDERS THAT:
1. The appeal be allowed. 2. The assessments be set aside.
3. The Commissioner pay the applicant's costs.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
LIMITED
IN TUE FEDERAL COURT OF AUSTRALIA )
) NEW SOUTH WALES DISTRICT REGISTRY ) No. G407 of 1986
) GENERAL DIVISION )
ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN : CRIPPS & JONES HOLDINGS PTY. LIMITED Applicant AND: COMMISSIONER OF TAXATION Respondent
CORAM: Beaumont, J.
DATED: 8 May 1987
REASONS FOR JUDGMENT
This is an appeal from a decision of the Administrative Appeals Tribunal on a question of law arising under the Taxation (Unpaid Company Tax) Assessment Act 1982 ("the Assessment Act"). The proceedings are brought pursuant to the right of appeal
ereated by s.224(2) of the Taxation Board of Review (Transfer of
Jurisdiction) Act 1986.
The background facts are as follows. By letter dated 29 July 1983, the Deputy Commissioner wrote to the applicant on the stated subject "Taxation (Unpaid Company Tax) Assessment Act 1982 - Issue of Company and Undistributed Profits Tax Notices of Assessment in respect of Mainbar Pty. Ltd." In the letter, the Deputy Commissioner said that, according to records held by him, the applicant was the beneficial owner of shares in Mainbar prior to the sale of those shares in May 1974. (Although not mentioned
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate