Hapfam Pty Ltd v Commissioner of Taxation [1987] FCA 276

NOT FOR iS} uUTIO

No. G69 of 1987

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ON APPEAL from the Taxation Appeals Division of the

Administrative Appeals Tribunal constituted by Dr. P. Gerber and Mr. K. L. Beddoe

BETWEEN : HAPF, - LIM Applicant AND: MMISSTO OF TAXATION

Respondent

MI OF _ ORDER JUDGE: FOX J. OF ORDER: 14 May 1987 WHERE MADE: Sydney.

THE COURT ORDERS THAT:

1. The application for an extension of time for the filing and serving of a notice of appeal be dismissed with costs.

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

NOT FOR STRIBUTION

N Q OF _AUS ) ) 30 ct ) No. G69 of 1987 ) )

ON APPEAL from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Dr. P.Gerber and Mr. K.L. Beddoe

BETWEEN: HAPFAM PTY. LIMITED Applicant AND: COMMISSIONER OF TAXATION Respondent CORAM: FOX J. DATE: 14 MAY 1987 REASONS FOR JUDGMENT EX TEMPORE

FOX J. This is an application for an extension of time in which

to file a notice of appeal to this Court from a decision of the Administrative Appeals Tribunal dealing with a taxation

reference.

The decision in question was delivered on 10 November 1986, but the letter enclosing it, which was sent on that day, was not received by the applicant until 17 November.

The principal of the applicant was then overseas and did

not return until 26 November 1986 and there was then the necessity of considering the matter and getting legal advice which was not forthcoming until early February 1987, at which time a decision was made. The present application was filed on 17 February 1987, that is, two months after the expiry of the stipulated time.

There were no grounds beyond the matters mentioned as to why the discretion of the Court should be exercised.in favour of the applicant. In particular, no submissions were made by the

applicant on the likelihood of success of an appeal.