McLaren v Deputy Commissioner of Taxation [2001] FCA 311

FEDERAL COURT OF AUSTRALIA

McLaren v Deputy Commissioner of Taxation [2001] FCA 311 INCOME TAX – notice requiring person to attend and give evidence – width of notice – whether notice concerning income or assessment over a four year period beyond the purpose of determining an objection in relation to two years within that period – whether serious question to be tried – practical effect where person represented in examination – balance of convenience Income Tax Assessment Act 1936 (Cth), ss 14ZYA, 264 JOHN ANDREW INGLIS MCLAREN & ORS v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V186 of 2001

GRAY J 20 MARCH 2001 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V186 OF 2001

BETWEEN: JOHN ANDREW INGLIS MCLAREN

FIRST APPLICANT

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

SECOND APPLICANT

ESANDA FINANCE CORPORATION LIMITED

THIRD APPLICANT

ANZCAP LEASING SERVICES LIMITED

FOURTH APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: GRAY J

DATE OF ORDER: 20 MARCH 2001

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The applicants' application for interlocutory relief is dismissed. 2. The applicants pay the respondent's costs of the application for interlocutory relief. 3. On or before 27 April 2001 the applicants file and serve any amended application. 4. The matter be listed for directions on 4 May 2001. 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 V186 OF 2001

BETWEEN: JOHN ANDREW INGLIS MCLAREN

FIRST APPLICANT