Bridgestone Australia Ltd v Commissioner of Taxation [2002] FCA 1533

FEDERAL COURT OF AUSTRALIA

Bridgestone Australia Ltd v Commissioner of Taxation [2002] FCA 1533

No question of principle.

Income Tax Assessment Act 1936 (Cth), Part IVA

Bailey v The Commissioner of Taxation of the Commonwealth of Australia [1977] 136 CLR 214 discussed Snook v London and West Riding Investments Ltd [1967] 2 QB 786 applied Sharrment Pty Ltd v Official Trustee (1988) 18 FCR 449 applied Federal Commissioner of Taxation v Consolidated Press Holdings Ltd [2001] 179 ALR 625 referred to Eastern Nitrogen Ltd v Commissioner of Taxation [2001] 108 FCR 27 cited

BRIDGESTONE AUSTRALIA LTD (ACN 007 516 841) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

NO S 91 OF 2001

NO S 92 OF 2001

NO S 93 OF 2001 NO S 94 OF 2001 NO S 95 OF 2001 NO S 96 OF 2001 NO S 97 OF 2001 NO S 98 OF 2001 NO S 99 OF 2001 O'LOUGHLIN J 11 DECEMBER 2002 ADELAIDE

IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY S 91 OF 2001

S 92 OF 2001

S 93 OF 2001

S 94 OF 2001

S 95 OF 2001

S 96 OF 2001

S 97 OF 2001

S 98 OF 2001

S 99 OF 2001

BETWEEN: BRIDGESTONE AUSTRALIA LTD

(ACN 007 516 841)

APPLICANT

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: O'LOUGHLIN J

DATE OF ORDER: 11 DECEMBER 2002

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT: 1. The respondent provide, within 21 days of this date, further and better particulars of his Statement of Facts, Issues and Contentions as sought by the applicant in pars 1.2.4 and 1.2.5 of its Notice of Motion dated and filed on 18 July 2002. 2. That each party pay its own costs on and in respect of the Notice of Motion. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.