Deputy Commissioner of Taxation v Australasian Feed Pty Ltd [2000] FCA 1351

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Australasian Feed Pty Ltd [2000] FCA 1351

ADMINISTRATIVE LAW – TAXATION – carrying forward losses – whether taxpayer carried on same business in years of income as it had carried on in the years in which it incurred losses – whether Tribunal had erred in law – whether appeal by way of application was "on a question of law" – whether "same business" is a question of fact or law – whether Administrative Appeals Tribunal failed to have regard to change in taxpayer's customer base. Income Tax Assessment Act 1936 (Cth), ss 79E, 80A, 80E, 196(1) Administrative Appeals Tribunal Act 1975 s 44(1) Avondale Motors (Parts) Pty Ltd v Federal Commissioner of Taxation (1971) 124 CLR 97 applied Boyded (Holdings) Pty Ltd v Federal Commissioner of Taxation (1982) 40 ALR 701 distinguished AGC (Advances) Ltd v Federal Commissioner of Taxation (1975) 132 CLR 175 referred to Fielder Downs (WA) Pty Ltd v Federal Commissioner of Taxation (1979) 79 ATC 4,019 referred to Geraghty v Minter (1979) 142 CLR 177 referred to Federal Commissioner of Taxation v Murry (1998) 193 CLR 605 referred to

DEPUTY COMMISSIONER OF TAXATION v AUSTRALASIAN FEED PTY LTD W 8 of 2000 CARR J 20 SEPTEMBER 2000 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W 8 OF 2000

On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

Applicant

AND: AUSTRALASIAN FEED PTY LTD

Respondent

JUDGE: CARR J

DATE OF ORDER: 20 SEPTEMBER 2000

WHERE MADE: PERTH

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.