Johnston, G.H. v. The Commissioner of Taxation [1988] FCA 115

- ob amid

jypement ive. 1S. LOS.

CATCHWORDS

TAXATION - practice and procedure ~- power of court to require definition of issues - power to strike out or dismiss where no tenable case disclosed ~- Taxation (Unpaid Company Tax) Assessment Act 1982 - vendor shareholders - nature of rights of objection and

appeal.

Taxation (Unpaid Company Tax) Assessment Act 1982 Taxatron (Unpaid Company Tax - Vendors) Act 1982

Income Tax Assessment Act 1936

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

Federal Court Rules

Bayne v Riggall (1908) 6 CLR 382

Dey v Victorian Railways Commissioners (1949) 78 CLR 62

General Steel Industries Inc. v Commissioner for Railways (NSW) (1964) 112 CLR 125

McMahon v Smith (1986) 69 ALR 527

W.A. Pines Pty Ltd v Bannerman (1980) 30 ALR 559

Nestle Australia Limited v Deputy Federal Commissioner of Taxation 86 ATC 4,130

Western Australian Capital Investments Co. Ltd v The Commissioner of Taxation (unrep. French J. 9/3/88)

Federal Commissioner of Taxation v Offshore Oil NL 80 ATC 4,457

Dp iS RECFIVED \ 2 ONAR 1928 FEDERAL Count OF

AUSTRALIA PRmctea,

FRENCH J. REGISTRY AY

PERTH SDS _ << 2 22 March 1988 Sap

GRANT HEATON JOHNSTON v THE COMMISSIONER OF TAXATION NOS. WAG 2051 and 2053 OF 1988

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

eee

NO WAC 2051 of 1988

BETWEEN: GRANT HEATON JOHNSTON

Applicant and THE COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER: FRENCH J.

DATE OF ORDER: 22 MARCH 1988

WHERE MADE: PERTH