Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Atkinson v Commissioner of Taxation [2000] FCA 998
PRACTICE AND PROCEDURE – application for extension of time to file and serve a notice of appeal – whether prospects of success on foreshadowed appeal. Taxation Administration Act 1953 (Cth), ss 8, 14ZZ, 14ZZP. Federal Court of Australia Act 1976 (Cth), s 25. Income Tax Assessment Act 1936 (Cth), ss 167, 218. Judiciary Act 1903 (Cth), s 78B.
Federal Court Rules, O 52, r 15.
Atkinson v Commissioner of Taxation [2000] FCA 552, cited. Wati v Minister for Immigration and Multicultural Affairs (1997) 78 FCR 543, cited. Jess v Scott (1986) 12 FCR 187, cited. Tydeman v Deputy Registrar of Child Support Agency [1999] FCA 936, cited. Brehoi v Minister for Immigration & Multicultural Affairs [1999] FCA 772, cited. Deputy Commissioner of Taxation v Levick (1999) 168 ALR 383, cited. Levick v Commissioner of Taxation [2000] FCA 674, cited. Joosse v Australian Securities and Investment Commission (1999) 159 ALR 260, cited. GEORGE ATKINSON v COMMISSIONER OF TAXATION N 587 of 2000 SACKVILLE J 27 JULY 2000 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N 587 OF 2000
BETWEEN: GEORGE ATKINSON
APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: SACKVILLE J
DATE OF ORDER: 27 JULY 2000
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's 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 587 OF 2000
BETWEEN: GEORGE ATKINSON
APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: SACKVILLE J
DATE: 27 JULY 2000
PLACE: SYDNEY
REASONS FOR JUDGMENT
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