Tanumihardjo, Trisnawati v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 735

FEDERAL COURT OF AUSTRALIA

INCOME TAX - appeal from Administrative Appeals Tribunal - interest on funds deposited by applicant's mother in joint names - whether presumption of advancement rebutted - question of fact - whether applicant resident in Australia - long delay in serving notice of assessments - whether assessment null and void Income Tax Assessment Act 1936 (Cth) ss 6(1), 174 Brown v Brown (1993) 31 NSWLR 582 Nelson v Nelson (1995) 184 CLR 538 Martin v Martin (1959) 110 CLR 297 Davies v The National Trustees Executors and Agency Co of Australasia Limited [1912] VLR 397 at 403: FCT v Applegate (1979) 79 ATC 4,307 Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 TRISNAWATI TANUMIHARDJO v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO VG 638 of 1996 HEEREY J MELBOURNE 8 AUGUST 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) VICTORIA DISTRICT REGISTRY ) VG 638 of 1996 ) GENERAL DIVISION )

BETWEEN: TRISNAWATI TANUMIHARDJO

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF

AUSTRALIA

Respondent

JUDGE: HEEREY J PLACE: MELBOURNE DATE: 8 AUGUST 1997

MINUTES OF ORDER

THE COURT ORDERS THAT: The application is dismissed with costs, including reserved 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 ) VG 638 of 1996 ) GENERAL DIVISION )

BETWEEN: TRISNAWATI TANUMIHARDJO

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF

AUSTRALIA

Respondent

JUDGE: HEEREY J PLACE: MELBOURNE DATE: 8 AUGUST 1997