Lidono Pty Ltd v Commissioner of Taxation [2002] FCA 174

FEDERAL COURT OF AUSTRALIA

Lidono Pty Ltd v Commissioner of Taxation

[2002] FCA 174

ADMINISTRATIVE LAW – where evidence of principal witness rejected by Tribunal as unreliable – whether Tribunal erred in law by not taking corroborative evidence into consideration – whether Tribunal denied applicant procedural fairness by finding that principal witness had duped corroborative witnesses without that matter being put during hearing Administrative Appeals Tribunal Act 1976 (Cth), s 44 Lidono Pty Ltd v Commissioner of Taxation (Cth) [1999] FCA 1152 Elliott v Kodak Australia Pty Ltd [2001] FCA 1804 Hoskins v Repatriation Commission (1991) 32 FCR 443 Browne v Dunn (1893) 6 R 67 Reid v Kerr (1974) 9 SASR 367 Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation (Cth) [1983] 1 NSWLR 1 Dolan v Australian & Overseas Telecommunications Corporation (1993) 42 FCR 206 Cong Tam Dang v Minister for Immigration & Multicultural Affairs [2000] FCA 73 Kioa v West (1985) 159 CLR 550 F Hoffman-La Roche & Co AG v Secretary of State for Trade & Industry [1975] AC 295 Commissioner for ACT Revenue v Alphaone Pty Ltd (1994) 49 FCR 576 Re Minister for Immigration & Multicultural Affairs; Ex parte Miah (2001) 75 ALJR 889 Re Minister for Immigration & Multicultural Affairs; Ex parte Durairajasingham (2000) 74 ALJR 405 Fletcher v Commissioner of Taxation (Cth) (1988) 19 FCR 442 Marelic v Comcare (1993) 47 FCR 437

LIDONO PTY LIMITED v COMMISSIONER OF TAXATION A 10 OF 2001 GYLES J SYDNEY (HEARD IN CANBERRA) 28 FEBRUARY 2002

IN THE FEDERAL COURT OF AUSTRALIA

AUSTRALIAN CAPITAL TERRITORY DISTRICT REGISTRY A 10 OF 2001

BETWEEN: LIDONO PTY LIMITED

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: GYLES J

DATE OF ORDER: 28 FEBRUARY 2002

WHERE MADE: SYDNEY (HEARD IN CANBERRA)