Marijancevic v Deputy Commissioner of Taxation [2004] FCA 1084

FEDERAL COURT OF AUSTRALIA

Marijancevic v Deputy Commissioner of Taxation [2004] FCA 1084 TAXATION – respondent's application for summary judgment – application alleging tax assessments void – whether a "substantial possibility" that the amounts were assessable income – whether assessments tentative or provisional Income Tax Assessment Act 1936 Federal Court Rules O 20 r 2 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 249 at 281-282 applied F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 at 375-376 applied R V Hickman; ex parte Fox & Clinton (1945) 70 CLR 598 at 615 applied Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 applied Walton v Gardiner (1993) 177 CLR 378 at 393 applied General Steel Industries Inc v Commissioner for Railways (NSW) 164, 112 CLR, 125 at 128-130 applied Madden v Madden (1996) 32 ATR 223 at 258 applied Briglia v Federal Commissioner of Taxation (2000) 44 ATR 166 at [8-9] applied R v Commissioner of Taxation (WA); ex parte Briggs (1986) 12 FCR 301 referred to Stokes v Commissioner of Taxation (1996) 72 FCR 160 cited WILLIAM MARIJANCEVIC v NEIL MANN, A DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 713 OF 2004 HEEREY J 25 AUGUST 2004 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V713 OF 2004

BETWEEN: WILLIAM MARIJANCEVIC

APPLICANT

AND: NEIL MANN, A DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: HEEREY J

DATE OF ORDER: 25 AUGUST 2004

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. There be judgment for the respondent. 2. The applicant pay the respondent's costs of the motion for summary judgment and the proceeding. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.