Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Holland v Commissioner of Taxation [1999] FCA 1125
ADMINISTRATIVE LAW – TAXATION – reviewable objection decision – appeal from decision of Administrative Appeals Tribunal – whether Tribunal erred in making finding of fact in absence of evidence – whether Tribunal erred in making finding of fact that lacked a rational connection with evidence – whether appeal on question of law.
Administrative Appeals Tribunal Act 1975 (Cth) s 44
Taxation Administration Act 1953 (Cth) s 14ZZK
Lombardo v Federal Commissioner of Taxation (1979) 40 FLR 208 cited
Telstra Corporation Ltd v Razmovski (1994) 36 ALD 22 cited
Reg v Hillingdon London Borough Council; Ex parte Puhlhofer [1986] AC 484 cited
Broadbridge v Stammers (1987) 16 FCR 296 cited
Australian Conservation Foundation v Forestry Commission (1988) 19 FCR 127 cited
Minister for Immigration and Multicultural Affairs v Eshetu (1999) 162 ALR 577 cited
Edwards (Inspector of Taxes) v Bairstow [1956] AC 14 cited
Blackwood Hodge (Australia) Pty Ltd v Collector of Customs (NSW) (1980) 47 FLR 131 cited
Repatriation Commission v Thompson (1988) 44 FCR 20 cited
ROBERT JAMES HOLLAND v COMMISSIONER OF TAXATION
WG 136 OF 1998
LEE J
PERTH
13 JULY 1999
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY WG 136 OF 1998
BETWEEN: ROBERT JAMES HOLLAND
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: LEE J
DATE OF ORDER: 13 JULY 1999
WHERE MADE: PERTH
THE COURT ORDERS THAT: The appeal be dismissed. 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 WG 136 OF 1998
BETWEEN: ROBERT JAMES HOLLAND
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
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