Commissioner of Taxation v Janmor Nominees Pty Ltd [1987] FCA 805

IN THE FEDERAL COURT GF AUSTRALIA ) VICTORIA DISTRICT REGISTRY » No. VGs386 of 1336 GENERAL DIVISION }

BETWEEN COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF

Applicant

AND: JANMOR NOMINEES PTY. LTD. (As Trustee of the J. Redman Family Trust)

Respondent

No. VG387 of 1986

BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF

Appellant

AND: JANMGR NOMINEES PTY. LTD. (As Trustee of the J. Redman Family Trust)

Respondent

CORAM: Jenkinson J. PLACE: Melbourne DATE: 6 March, 1987

REASONS FOR JUDGMENT

Motion by a respondent for an order that the hearing of an appeal be postponed toa sittings of the Full Court which succeeds the sittings at which an application for leave to bring

that appeal will be heard.

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The proceedings relate to the disallowance by the

applicant of the respondent's objection against an assessment of the respondent's income tax. At the respondent's request the objection was referred to a Board of Review which gave its

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decision on the refer

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nce in August 1385. In September 1985 the appellant appealed from the Board s decision to the Supreme Court

of Victoria, pursuant to 5.196(1) of the Income Tax Assessment Act

i

936. On 1 July 1986 that section was repealed by 5.84 of the

Taxation Boards of Review iTranster of Jurisdiction) Act 1386. In

October 13985 the Supreme Court of Victoria gave its decision on the appeal, which was dismissed. Sub-section 196(5) of the Income

Tax Assessment Act 1936 had provided that the Commissioner of

Taxation or the taxpayer might appeal against a decision of a Supreme Court on such an appeal as that for which sub-section

196(1) provided:-

"(a) by leave of the Federal Court of Australia, to that Court; or

(b) By special leave of the High Court, to that Court."

Although transitional provisions were included in the Taxation

Boards of Review (Transfer of Jursidiction) Act 1936, no provision