Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
White Industries Australia Ltd v Commissioner of Taxation [2003] FCA 599
TAXATION – notices of amended assessment – where notices issued in November 2001 – where further 'notices' issued in December 2001 – effect of further 'notices' – whether further 'notices' supersede or replace notices of amended assessment
Evidence Act 1995 (Cth) ss 60, 69 Income Tax Assessment Act 1936 (Cth) ss 161, 166A, 170, 173, 174, 175A, 177, 204, Pt IVA, Pt VI, Div IB Taxation Administration Act 1953 (Cth) Pt IVC
Commissioner of Taxation (Cth) v Prestige Motors Pty Ltd (1994) 181 CLR 1 cited Federal Commissioner of Taxation v S Hoffnung & Co Ltd (1928) 42 CLR 39 cited WHITE INDUSTRIES AUSTRALIA LIMITED (ACN 003 409 345) AND GB & AB WHITE HOLDINGS PTY LTD (ACN 000 574 309) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
N452 OF 2003 EMMETT J 13 JUNE 2003 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N452 OF 2003
BETWEEN: WHITE INDUSTRIES AUSTRALIA LIMITED
(ACN 003 409 345)
FIRST APPLICANT
GB & AB WHITE HOLDINGS PTY LTD (ACN 000 574 309)
SECOND APPLICANT
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
JUDGE: EMMETT J
DATE OF ORDER: 13 JUNE 2003
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: 1. the proceeding be stood over for directions and orders on 20 June 2003 at 9.30 am. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N452 OF 2003
BETWEEN: WHITE INDUSTRIES AUSTRALIA LIMITED
(ACN 003 409 345)
FIRST APPLICANT
GB & AB WHITE HOLDINGS PTY LTD (ACN 000 574 309)
SECOND APPLICANT
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