Federal Court of Australia
CATCHWORODS
TAXATION - practice and procedure - direction to file statement of grounds of appeal - statement reserving right to rely upon any ground of objection -~- inconsistent with context and purpose of direction - discovery and interrogatories - whether can be used to
make case where none exists - paragraph reserving rights struck
out.
Taxation (Unpaid Company Tax) Assessment Act 1982 Jurisdiction of Courts (Miscellaneous Amendments) Act 1987
Federal Court Rules
W.A. Pines Pty Ltd v Bannerman (1980) 30 ALR 559
Nestle Australia Limited v Deputy Commissioner of Taxation 86 ATC 4,130
Hutchins v Federal Commissioner of Taxation 86 ATC 4,549
WESTERN AUSTRALIAN CAPITAL INVESTMENTS CO. LTD. v THE COMMISSIONER OF TAXATION NO. WAG 2049 OF 1987
FRENCH J. PERTH 9 MARCH 1988
JUDGMENT No. 4897.%¢
IN THE FEDERAL COURT )} OF AUSTRALIA ) WESTERN AUSTRALIAN ) DISTRICT REGISTRY )
)
GENERAL DIVISION No. WAG 2049 of 1987
BETWEEN: WESTERN AUSTRALIAN CAPITAL INVESTMENTS CO. LTD.
Applicant
and
THE COMMISSIONER OF TAXATION
Respondent
MINUTE OF ORDER
JUDGE MAKING ORDER: FRENCH J. DATE OF ORDER: 9 MARCH 1988 WHERE MADE: PERTH
THE COURT ORDERS THAT:
1. Paragraph 14 of the applicant's points of claim be
struck out.
2. The applicant pay the respondent's costs of the motion
filed 12 February 1988.
Note: Settlement and entry of orders is dealt with in
Order 36 of the Federal Court Rules.
creme ceed
IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIAN DISTRICT REGISTRY GENERAL DIVISION
we
No. WAG 2049 of 1987
BETWEEN: WESTERN AUSTRALIAN CAPITAL INVESTMENTS CO. LTD.
Applicant and THE COMMISSIONER OF TAXATION
Respondent
CORAM: FRENCH J. 9 March 1988
REASONS FOR JUDGMENT
On 30 March 1983 the Commissioner of Taxation issued an Assessment to Clifton Towers Pty Ltd for income tax and undistributed profit tax for the year ended 30 June 1981. The amount payable under the assessments was said to be $479,796.54. On the same day a notice was sent to the applicant, one of the company's former shareholders, pursuant to the provisions of the
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