Western Australian Capital Investments Co. Ltd v Commissioner of Taxation [1988] FCA 176

JUDGMENT No. i716 7S _

TAXATION ~- Taxation (Unpaid Company Tax) Assessment Act 1982 -

appeal challenging satisfaction of preconditions for service of company's assessment on vendor shareholder - challenge open in

appeal against assessment - motion for summary dismissal of appeal

dismissed.

Taxation (Unpaid Company Tax) Assessment Act 1982 Income Tax Assessment Act 1936

Federal Commissioner of Taxation v Cripps & Jones Holdings Pty Ltd (1987) 19 ATR 540.

WESTERN AUSTRALIAN CAPITAL INVESTMENTS CO. LTD v THE COMMISSIONER OF TAXATION Nos. WAG 2 and 2050 of 1987

GRANT HEATON JOHNSTON V THE COMMISSIONER OF TAXATION

Nos. WAG 2052, 2054 and 2055 of 1987

FRENCH J. PERTH 18 APRIL 1988

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

NOS. WAG 2049 and 2050 of 1987

BETWEEN: WESTERN AUSTRALIAN CAPITAL INVESTMENTS CO. LTD

Applicant

and

THE COMMISSIONER OF TAXATION Respondent

NOS. WAG 2052, 2054 and 2055 of 1987

BETWEEN: GRANT HEATON JOHNSTON

Applicant

and

THE COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER: FRENCH J. DATE OF ORDER: 18 APRIL 1988

WHERE MADE: PERTH

THE COURT ORDERS THAT:

l. The respondent's motion dated 17 March 1988 is

dismissed.

2. The respondent is to pay the applicant's costs of the

motion.

Note: Settlement and entry of Orders is dealt with in

Order 36 of the Federal Court Rules.

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