Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Krampel Newman Partners Pty Ltd v Commissioner of Taxation [2001] FCA 976
TAXATION – practice and procedure – appeal against appealable objection decision – interlocutory application to dismiss appeal in which several taxpayers are applicants – whether Court has jurisdiction to hear appeal by joint applicants – effect of ss 14ZZ and 14ZZN of the Taxation Administration Act 1952 (Cth) and O 52B and Form 55 of Federal Court Rules. Taxation Administration Act 1953 (Cth): s 14ZZ, s 14 ZZN Federal Court Regulations, sub-reg (2)(2A) and (2B) Federal Court Rules, O52A, O52B and Form 55D Carter v Commissioner of Taxation [2001] FCA 575 distinguished Blue Metal Industries Ltd v Dilley (1969) 117 CLR 651 cited Clayton v Heffron (1960) 105 CLR 214 cited
KRAMPEL NEWMAN PARTNER PTY LTD (ACN 005 533 764) and OTHERS -v- THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
V799 of 2000
RYAN J
26 JULY 2001
MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V799 of 2000
BETWEEN: KRAMPEL NEWMAN PARTNER PTY LTD
(ACN 005 533 764) AND OTHERS
Applicants
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE: RYAN J
DATE OF ORDER: 20 JULY 2001
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The application by motion dated 7 June 2001 be dismissed. 2. The respondent pay the applicant's costs of and incidental to the Notice of Motion, such costs to be taxed in default of agreement.
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 V799 of 2000
BETWEEN: KRAMPEL NEWMAN PARTNER PTY LTD
(ACN 005 533 764) AND OTHERS
Applicants
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