Federal Court of Australia
NUDGMENT No. W172.
CATCHWORDS
INCOME TAX - Appeals from Taxation Board of Review to the Supreme Court commenced before 1 July 1986 but heard and determined by Supreme Court after that date - Repeal of s.196 of Income Tax Assessment Act as from 1 July 1986 - Whether appeal still lies from Supreme Court to Federal Court - Effect of new ss.199 and 200 of the Act.
Income Tax Assessment Act 1936, 88.196, 199, 200. Faxation Boards of Review (Transfer of Jurisdiction) Act 1986.
THORPE NOMINEES PTY LIMITED v. THE COMMISSIONER OF TAXATION OF HE LTH A LIA
N.S.W. G 149 of 1987.
BOWEN C.J. Sydney 20 April 1988.
IN THE FEDERAL COURT OF AUSTRALIA ) NEW UTH WALE ISTRICT REGISTRY ) No. G149 of 1987 GENERAL DIVISION )
BETWEEN: THORPE NOMINEES PTY. LIMITED Appellant AND: THE COMMISSIONER OF TAXATION F THE OMM' ALTH OF AUSTRALIA Respondent
JUDGE MAKING ORDER
Bowen C.J.
DATE OF ORDER
20 April 1988
WHERE MADE Sydney.
MINUTE OF ORDER
THE COURT ORDERS THAT:
The motion be dismissed with costs.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G149 of 1987
GENERAL DIVISION ) BETWEEN: THORPE NOMINEES PTY. LIMITED Appellant AND: . THE COMMISSIONER OF TAXATION OF THE OMMONWEALTH OF AUSTRALIA Respondent
CORAM: Bowen C.J.
DATED: 20 April 1988
REASONS FOR JUDGMENT
BOWEN C.J. This is an application by the Commissioner of Taxation against Thorpe Nominees Pty Limited for orders that the appeal lodged in this matter be struck out or, alternatively, be dismissed as incompetent. The motion seeks
also an order for costs.
The matter arises out of notices of assessment for income tax of Thorpe Nominees Pty Limited for the income years ended 30 June 1974 and 30 June 1976, which are contested by that company. Its objections were disallowed on 5 February 1979 and reference was then made of both matters to Taxation Review Board No. 1. On the 6th September, 1985 Board of Review No. 1 by majority decided that the Commissioner's decision on the taxpayer's objections should be upheld. The taxpayer then appealed from that decision to the Supreme Court of New South
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