Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2003] FCA 139
TAXATION – single notice of objection lodged in respect of three amended assessments – Commissioner responded with a single notice of disallowance – whether single application to Court incompetent for dealing with "objection decisions" relating to more than one year of income Taxation Administration Act 1953 (Cth) s 14ZZ Acts Interpretation Act 1901 (Cth) s 23 Federal Court Rules O 6 r 1, O 29 r 5, O 52B
Krampel Newman Partners Pty Ltd v Federal Commissioner of Taxation [2001] ATC 4473 followed Legge Holdings Pty Ltd v Commissioner of Taxation (unreported, Lockhart J, 23 March 1990) distinguished McDERMOTT INDUSTRIES (AUST) PTY LTD (ACN 002 736 352) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W51 OF 2002 JUDGE: LEE J
DATE OF ORDER: 31 MARCH 2003
WHERE MADE: PERTH
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W51 OF 2002
BETWEEN: McDERMOTT INDUSTRIES (AUST) PTY LTD
(ACN 002 736 352)
APPLICANT
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
JUDGE: LEE J
DATE OF ORDER: 31 MARCH 2003
WHERE MADE: PERTH
THE COURT ORDERS AND DECLARES THAT: 1. The application is a competent proceeding. 2. The costs of the respondent's motion be costs in the cause of the applicant. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W51 OF 2002
BETWEEN: McDERMOTT INDUSTRIES (AUST) PTY LTD
(ACN 002 736 352)
APPLICANT
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
JUDGE: LEE J
DATE: 31 MARCH 2003
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