Grant v Deputy Commissioner of Taxation Commonwealth of Australia [2000] FCA 1383

FEDERAL COURT OF AUSTRALIA

Grant v Deputy Commissioner of Taxation Commonwealth of Australia [2000] FCA 1383 TAXATION – examination pursuant to s 264 of the Income Tax Assessment Act 1936 (Cth) – whether counsel may ask questions of an examinee who is required to attend and give evidence at an examination Income Tax Assessment Act 1936 (Cth) s 264 Dunkel v Federal Commissioner of Taxation 91 ATC 4142 - cited Re McKee; Ex parte Laroar Holdings v Ross (1996) 71 FCR 156 - cited Australian Securities and Investments Commission v Loiterton [2000] FCA 973 - cited Maxwell v Department of Trade and Industry [1974] 1 QB 523 - distinguished DAVID KEITH GRANT, JOHN NORMAN DIXON AND ANTHONY SAMUEL BONGIORNO v DEPUTY COMMISSIONER OF TAXATION COMMONWEALTH OF AUSTRALIA V 704 of 2000 JUDGES: BLACK CJ, MERKEL AND FINKELSTEIN JJ DATE: 29 SEPTEMBER 2000 PLACE: MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 704 of 2000

On appeal from a single judge of the Federal Court of Australia

BETWEEN: DAVID KEITH GRANT,

JOHN NORMAN DIXON and

ANTHONY SAMUEL BONGIORNO

Appellants

AND: DEPUTY COMMISSIONER OF TAXATION COMMONWEALTH OF AUSTRALIA

Respondent JUDGES: BLACK CJ, MERKEL & FINKELSTEIN JJ

DATE OF ORDER: 29 SEPTEMBER 2000

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The appellant pay the respondent's taxed costs of and incidental to the appeal. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 704 of 2000

On appeal from a single judge of the Federal Court of Australia

BETWEEN: DAVID KEITH GRANT,

JOHN NORMAN DIXON and

ANTHONY SAMUEL BONGIORNO