Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
San Remo Macaroni Co v Commissioner of Taxation [1999] FCA 1468
TAXATION – judicial review of assessments by Commissioner under s 39B – whether Commissioner made assessments in bad faith – transfer pricing – whether parties dealing at arm's length – whether correctness of calculation of arm's length price relevant – whether figures "manipulated" by delegate of Commissioner Income Tax Assessment Act 1936 (Cth) Division 13, ss 136AD(3), 175, 177 Judiciary Act 1903 (Cth) s 39B
Jones v Dunkel (1959) 101 CLR 298 followed Minister for Aboriginal and Torres Strait Islander Affairs v State of Western Australia (1996) 67 FCR 40 followed R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Commissioner of Taxation v Stokes (1996) 72 FCR 160 cited Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175 followed Sharment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 cited The Trustee for the Estate of the late AW Furse No 5 Will Trust v Federal Commissioner of Taxation (1991) 91 ATC 4007 cited Barnsdall v Federal Commissioner of Taxation (1988) 88 ATC 4565 cited Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 at 88 cited R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301 cited
SAN REMO MACARONI COMPANY PTY LTD (ACN 007 543 544) v COMMISSIONER OF TAXATION NG 27 OF 1998 HILL J 27 OCTOBER 1999 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NG 27 OF 1998
BETWEEN: SAN REMO MACARONI COMPANY PTY LTD
(ACN 007 543 544)
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: HILL J
DATE OF ORDER: 27 OCTOBER 1999
WHERE MADE: SYDNEY
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