Oates, A.G. v. The Commissioner of Taxation [1988] FCA 19

NUDGMENT No. [1 .7.£3S.

TAXATION - amended assessment ~- appeal against disallowance of

objection - pleadings filed - request for particulars - objections to provision of certain particulars - whether issues sufficiently defined - whether particulars indicate inability to support assessment - function of particulars - elaboration of issues - not provision of evidence - applicant's motion for summary judgment -

motion dismissed.

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

Income Tax Assessment Act 1936

Bailey v Federal Commissioner of Taxation (1977) 136 CLR 224

ANTHONY GORDON OATES v THE COMMISSIONER OF TAXATION

NO. WAG 2039 OF 1987

AS

FRENCH J. . op a * RECEIV PERTH ' ECE IVED « AFEB 1983 2 FEBRUARY 1988 FEDERAL AUSTRALIA' OF

Princip, REGISTAY

areas a rte teen

IN THE FEDERAL COURT ) OF AUSTRALIA ) WESTERN AUSTRALIA ) DISTRICT REGISTRY }

)

GENERAL DIVISION No. WAG 2039 of 1987

BETWEE Ns ANTHONY GORDON OATES Applicant and THE COMMISSIONER OF TAXATION Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER: FRENCH J.

DATE OF ORDER: 2 FEBRUARY 1988 WHERE MADE: PERTH

THE COURT ORDERS THAT:

1. The motion is dismissed.

2. The costs of the motion will be in the cause.

Note: Settlement and entry of Orders is dealt with

in Order 36 of the Federal Court Rules.

-

'

Re ep en eg

- bout le

sore

Yew

es epi

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY

GENERAL DIVISION NO. WAG 2039 of 1987

wee

BETWEEN: ANTHONY GORDON OATES Applicant and THE COMMISSIONER OF TAXATION

Respondent

CORAM: FRENCH J. 2 FEBRUARY 1988

REASONS FOR JUDGMENT

On 27 January 1984 the Deputy Commissioner of Taxation in Western Australia issued a Notice of Amended Assessment to Anthony Gordon Oates in respect of 'income derived for the year ended 30 dune 1981. The assessment was for an amount of $535,198.60, based upon a taxable income of $925,925.00. The original assessment, notice of which had issued on 28 May 1982 was