Federal Court of Australia
CATCHWORDS
Taxation - unpaid company tax - promoters tax - appeals against
assessments of promoters tax pending in Court's list - appellants
threatened with possibility of criminal proceedings involving similar questions to those which would arise in the appeals - applications for adjournment of appeals pending outcome of
criminal proceedings - relevant principles - matters taken into
account in exercise of discretion.
Taxation (Unpaid Company Tax - Promoters) Act 1982
Taxation (Unpaid Company Tax) Assessment Act 1982. s. 4
Income Tax Assessment Act 1936, ss. 177. 190, 201.
RICHARD EDWARD BAKER: RE FLATWASH PTY LIMITED v. THE COMMISSIONER
OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
No. G447 of 1986
PETER ANTHONY HUGHES: RE J.F. POWELL INVESTMENTS PTY LIMITED v.
No. G458 of 1986
Coram: Sheppard J.
Date : 13 May 1987
Place: Svdney
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IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) } )
GENERAL DIVISION
SHEPPARD J.
SYDNEY
: 13 MAY 1987
No. G447 of 1986 BETWEEN :
RICHARD ENWARD. BAKER: RE FLATWASH PTY LIMITED
Appellant
AND:
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
No. G458 of 1986 BETWEEN :
PETER AN'THONY HUGHES: RE J.F. POWELL INVESTMENTS PTY LIMITED
Appellant AND:
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Responden
MINUTES OF ORDER
IN EACH CASE THE COURT ORDERS THAT: -
lL. The Notice of Motion of 24 Februarv 1987 be dismissed.
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2. The applicant
Notice of Motion.
NOTE:
Settlement and
2.
entry of orders is dealt
of the Federal Court Rules.
(appellant) pay the respondent's costs of the
with in Order 36
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IN THE FEDERAL COURT OF AMSTRALTA ) NEW SOUTH WALES DISTRICT REGISTRY ) ) }
GENERAL DIVISTON
CORAM: SHEPPARD J.
DATE : 13 MAY 1987
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