Federal Court of Australia
CATCHWORDS PROCEDURE - "taxation appeal" - motion to amend respondent's reply - whether leave should be granted Federal Court Rules, O52B Income Tax Assessment Act 1993 (Cth), s51(1) Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd (1994) 181 CLR 466 Federal Commissioner of Taxation v Brambles Holdings Ltd (1991) 91 ATC 4285 Saffron v Federal Commissioner of Taxation (1991) 91 ATC 4501 VERNON MERCHANT v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO WAG 121 OF 1995 R D NICHOLSON J PERTH 14 MARCH 1997
IN THE FEDERAL COURT OF AUSTRALIA ) WESTERN AUSTRALIA DISTRICT REGISTRY ) GENERAL DIVISION ) NO WAG 121 OF 1995
B E T W E E N: VERNON MERCHANT Applicant and COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent
MINUTE OF ORDER
JUDGE MAKING ORDER: R D NICHOLSON J DATE OF ORDER: 14 MARCH 1997 WHERE MADE: PERTH
THE COURT ORDERS THAT:
1. The respondent have leave to amend his Reply to the applicant's Statement of Claim in accordance with the terms of the respondent's amended Reply to the applicant's Statement of Claim filed herein on 22 January 1997. 2. The costs in this motion be costs in the cause. 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 ) NO WAG 121 OF 1995
B E T W E E N: VERNON MERCHANT Applicant and COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent
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