Nestle Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 233

CATCHWORDS

ADMINISTRATIVE LAW - Income tax - Applications for extension

of time to pay tax and for remission of additional tax - Assessments made under s.136 of Income Tax Assessment Act following lengthy investigation - Alleged failure to take into account relevant circumstances - First application made before formal objections lodged but after notice of dispute as to assessments - Application determined on basis that assessments were undisputed - Allegation that assessments not made bona fide but were an "ambit claim" in aid of negotiations - Failure to take into account period of investigation - Second application refused because proceedings pending in relation to first application - Pailure to take account of objections and of request to refer disallowance of objections to Administrative Appeals Tribunal - Whether Court should direct

Commissioner as to decision to be made.

Income Tax Assessment Act 1936 38.170, 174, 177, 185, 190, 206, 207, 208. Administrative Decisions (Judicial Review) Act 1977 ss.5, 7.

NSW G.184 of 1985 and G.31 of 1987 -

NESTLE AUSTRALIA LIMITED v_ THE COMMISSIONER OF -TAXATION OF THE

COMMONWEALTH OF AUSTRALIA

{Gi "ooo. Wilcox J "| gj wr ay Sydney ' cp oe 15 May 1987 ri VW aSat

IN THE FEDERAL COURT OF AUSTRALIA ) )

NEW SOUTH WALES DISTRICT REGISTRY ) Nos. NSW G.184 of 1985 ) )

GENERAL DIVISION

BETWEEN: NESTLE AUSTRALIA LIMITED

Applicant

AND: THE COMMISSIONER OF

TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent CORAM: WILCOX J PLACE: SYDNEY DATE: 15 MAY 1987 MINUTES OF ORDER THE COURT ORDERS THAT: 1. The decision made on behalf of the respondent to

refuse the applications made on behalf of the applicant on 17 June 1985 for an extension of time under s.206 of the Income Tax Assessment Act 1936 and for determination of a date of payment -- or alternatively remission of tax -- under s.207 of the