The Commissioner of Taxation v. Cripps & Jones Holdings Pty Ltd [1987] FCA 666

4d UDGMENT No. blelei/. 83.

CATCHWORDS

TAXATION - Recoupment tax - Assessment of company tax in respect

of dissolved companies - Effect of ss.15 and 18 of Taxation (Unpaid Compan Tax) Assessment Act 1982 - Opinion of

Commissioner of Taxation under s.15(4)(b) — Distinction between opinion under s.15(4)(b) and opinion referred to in s.18 - Purported exercise of power under s.18 could not be upheld as a valid exercise of power under s.15 - Nature of appeal rights in respect of company tax assessment under Taxation (Unpaid Company Tax) Assessment Act - Effect of s.177 of the Income Tax Assessment Act — Formation of opinion required by s.15(4)(b) not part of the "due making" of a notional assessment but a pre-condition of its making - Application of provisions of the Income Tax Assessment Act to notional assessments under the

Taxation (Unpaid Company Tax) Assessment Act - Appropriate order where assessments were not authorized by the statute at the time

they were made.

Taxation (Unpaid Company Tax) Assessment Act 1982, ss.4, 15, 18 Income Tax Assessment Act 36, ss.175, 17

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA -V- CRIPPS & JONES HOLDINGS PTY LIMITED

NSW G.234 of 1987

Bowen C.J., Fox & Burchett JJ. Sydney 27 November 1987

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RECEIVED ~ 2 DEC 1987

. FEDERAL COURT OF

PUUST RAL IA

Pane FEaane

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GENERAL DIVISION

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G.234 of 1987

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Appellant

CRIPPS & JONES HOLDINGS PTY LIMITED

Respondent MINUTE OF ORDER

COURT: Bowen C.J., Fox and Burchett JJ.

PLACE: Sydney DATE: 27 November 1987

THE COURT ORDERS THAT:

The appeal be dismissed with costs.

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