Federal Court of Australia
JUDGMENT No. 3877 88...
CATCHWORDS
INCOME TAX - Income Tax Assessment Act 1936 s.105AA_ -
judicial review of administrative decision, being refusal by Commissioner to grant further period in which to pay dividends for
the purpose of making sufficient distribution under Part VII -
whether error of law.
Income Tax Assessment Act 1936 (Cth.) s.105AA
Administrative Decisions (Judicial Review) Act 1977 (Cth.) s.13
Minister for Aboriginal Affairs and Anor v. Peko-Wallsend Limited
and Ors. (1985-6) 162 C.L.R. 24
HADFIELD FINANCE PTY. LTD. v. DEPUTY COMMISSIONER OF TAXATION
VG34 OF 1986
Sweeney J. Melbourne
21 July 1988
'
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY No. VG 34 of 1986
ey
GENERAL DIVISION
BETWEEN: HADFIELD FINANCE PTY. LTD Applicant AND : DEPUTY COMMISSIONER OF TAXATION Respondent
THE COURT: Sweeney J.
PLACE Melbourne
DATE
21 July 1988
MINUTES OF ORDER
THE COURT ORDERS THAT:
a the application 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
VICTORIA DISTRICT REGISTRY No. VG 34 of 1986
See ew
GENERAL DIVISION
BETWEEN: HADFIELD FINANCE PTY. LTD Applicant AND : DEPUTY COMMISSIONER OF TAXATION Respondent
THE COURT: Sweeney J.
PLACE Melbourne
DATE 21 July 1988
REASONS FOR JUDGMENT
This is an application pursuant to the provisions of the
A Administrative Decisions (Judicial Review) Act 1977 ("the AD(JR)
Act") to review the decision of the respondent made or purported
to be made pursuant to the provisions of the Income Tax Assessment
Act 1936 ("the Act").
The decision in respect of which the application is made is the refusal to grant a further period in which the applicant may pay dividends for the purpose of making sufficient distribution,
in relation to the year of income ended 31 July, 1981, pursuant to
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