Bayeh v Deputy Commissioner of Taxation [1999] FCA 1194

FEDERAL COURT OF AUSTRALIA

Bayeh v Deputy Commissioner of Taxation [1999] FCA 1194

TAXATION –Appeals against assessments – appeals lodged out of time –whether the Court has power to grant an extension of time – need for law reform – service of the objection decision.

Taxation Administration Act 1953, ss 14ZZN, 14ZY

Taxation Laws Amendment Act (No. 3) 1991

Evidence Act 1995 (Cth.), ss 160, 161, 163

Administrative Appeals Tribunal Act 1975, s 29(7)

Income Tax Regulations 1936, reg 170(1)

Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297, considered

Kimberly-Clark Australia Pty Ltd v Federal Commissioner of Taxation (1994) 94 ATC 4203, applied

Sunrise Auto Ltd v Deputy Commissioner of Taxation (1995), 133 ALR 274, applied

LOUIS BAYEH v FEDERAL COMMISSIONER OF TAXATION

N 510 OF 1999

N 511 OF 1999

N 512 OF 1999

N 513 OF 1999

N 514 OF 1999

N 515 OF 1999

JUDGE: BEAUMONT J.

DATE: 16 AUGUST 1999

PLACE: SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 510 OF 1999

N 511 OF 1999

N 512 OF 1999

N 513 OF 1999

N 514 OF 1999

N 515 OF 1999

BETWEEN: LOUIS BAYEH

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE: BEAUMONT J.

DATE OF ORDER: 16 AUGUST 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The applications in each case 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

NEW SOUTH WALES DISTRICT REGISTRY N 510 OF 1999

N 511 OF 1999

N 512 OF 1999