Silly Solly v Commissioner of Taxation [2001] FCA 1095

FEDERAL COURT OF AUSTRALIA

Silly Solly v Commissioner of Taxation [2001] FCA 1095

TAXATION - Proceedings set down for hearing of appeal to the Court against income assessment issued by the Commissioner of Taxation against taxpayer company – matters in dispute potentially overlap with those the subject of adverse assessments subsequently issued to companies related to or associated with the taxpayer company - application for addition of further grounds for appeal against the assessment levied against the taxpayer company and to adduce evidence in support of such further grounds – application refused at first instance – extent to which additional evidence might be adduced though out of time fixed by trial timetable.

Income Tax Assessment Act 1936 (Cth) Part IVA, ss 80G, 177 Arthur Murray (NSW) Pty Limited v Federal Commissioner of Taxation (1965) 114 CLR 314 SILLY SOLLY MANAGEMENT PTY LTD v COMMISSIONER OF TAXATION Q139 OF 2001 WHITLAM, KIEFEL & CONTI JJ BRISBANE 13 AUGUST 2001

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q139 OF 2001

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: SILLY SOLLY MANAGEMENT PTY LTD

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: WHITLAM, KIEFEL & CONTI JJ

DATE OF ORDER: 13 AUGUST 2001

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. Application for leave to appeal refused. 2. Applicant to pay the Respondent's costs of the application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q139 OF 2001

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: SILLY SOLLY MANAGEMENT PTY LTD

APPLICANT

AND: COMMISSIONER OF TAXATION