Federal Court of Australia
foes
11q/ss CATCHWORDS INCOME TAX - appeal - additional tax for incorrect return - power to remit - particulars ordered of circumstances taken into
account in decision not to remit.
Income Tax Assessment Act 1936, 5.226
Rogers Foundry and Engineering Pty Ltd v. The Commissioner of Taxation Qld G260 of 1987
PINCUS J. BRISBANE 24 MARCH 1988
IN THE FEDERAL COURT OF AUSTRALIA )
QUEENSLAND DISTRICT REGISTRY GENERAL DIVISTON
QLD G260 of 1987
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BETWEEN: ROGERS FOUNDRY AND ENGINEERING PTy LTD
Applicant AND: THE COMMISSIONER OF TAXATION
Respondent MINUTES OF ORDER JUDGE MAKING ORDER: PINCUS J. DATE OF ORDER: 24 MARCH 1988 WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
1. the respondent, within 21 days, furnish the best particulars he presently can of the facts, matters and circumstances taken into account in any decision not to remit the additional tax referred to in the notice of assessment mentioned in the notice of objection, the subject of these proceedings, and of the date on which any such decision was made.
Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA )
QUEENSLAND DISTRICT REGISTRY ) QLD G260 of 1987 GENERAL DIVISTON )
BETWEEN: ROGERS FOUNDRY AND ENGINEERING PTY LTD
Applicant AND: THE COMMISSIONER OF TAXATION Respondent PINCUS J. 24 MARCH 1988
REASONS FOR JUDGMENT
In this and a number of other related matters, the respondent has referred to this Court his decision on an objection against an assessment of income tax. Particulars have been sought
by the applicant and supplied by the Comm2zssioner in each case.
In this case, counsel for the applicant, Mr. Robb, has asked that an order be made for the supply of further particulars; I understand that a similar problem arises in some of the other matters. I propose to deal with the matter as an application made in this case only. The parties may be inclined, in other matters to which my decision applies, to act in accordance with it; if
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