Commissioner of Taxation v Industrial Equity Ltd [2000] FCA 420

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Industrial Equity Ltd [2000] FCA 420 APPEAL – judgment setting aside notice by Commissioner of Taxation under s 264 Income Tax Assessment Act 1936 (Cth) and ordering Commissioner to pay costs – subsequent notice answered – appeal by Commissioner – motion to stay appeal TAXATION – income tax – notice by Commissioner of Taxation under s 264 Income Tax Assessment Act 1936 (Cth) – whether notice can validly require attendance before "any or all" of several named persons and the Commissioner – whether notice uncertain Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) s 8 Leibler v Air New Zealand Ltd [1998] 2 VR 525 considered Beitseen v Johnson (1989) 28 IR 336 cited Mayne Nickless Ltd v Transport Workers Union of Australia [1998] FCA 984 cited Unity APA Ltd v Humes Ltd (No 2) [1987] VR 474 cited Minister for Immigration and Ethnic Affairs v Baker (1997) 73 FCR 187 cited Wouters v Deputy Commissioner of Taxation (1988) 20 FCR 342 considered Watson v Commissioner of Taxation (1999) 99 ATC 5313 discussed

COMMISSIONER OF TAXATION AND ANOR v INDUSTRIAL EQUITY LIMITED AND ANOR N 1339 of 1999 HILL, HEEREY AND HELY JJ 4 APRIL 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1339 OF 1999

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: COMMISSIONER OF TAXATION

FIRST APPELLANT

J M KILLALY

DEPUTY COMMISSIONER OF TAXATION

SECOND APPELLANT

AND: INDUSTRIAL EQUITY LIMITED

FIRST RESPONDENT

GREGORY KINGSTON COTTAM

SECOND RESPONDENT

JUDGE: HILL, HEEREY AND HELY JJ

DATE OF ORDER: 4 APRIL 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The motion to strike out or permanently stay the appeal be dismissed. 2. The appeal be allowed. 3. The first respondent pay the appellants' costs of the motion and appeal. 4. The appellants pay the respondents' costs at first instance. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.