Elsinora Global Limited v Healthscope Limited [2005] FCA 302

FEDERAL COURT OF AUSTRALIA

Elsinora Global Limited v Healthscope Limited [2005] FCA 302 PRACTICE and PROCEDURE – taxpayer seeks declaration that notices issued under s 255 of the Income Tax Assessment Act 1936 (Cth) are invalid – application for summary dismissal – whether taxpayer's claim shown to be untenable – Federal Court Rules (Cth)O 20 r 2 PRACTICE and PROCEDURE – pleadings – striking out – whether facts that may cast a different light on the allegations must be pleaded – whether an abuse of process – Federal Court Rules (Cth) O 11 r 16

Income Tax Assessment Act 1936 (Cth) ss 168, 255 Federal Court Rules (Cth) O 11 r 16, O 15 rr 10-12, O 20 r 2 Property Law Act 1958 (Vic) s 172 Seven Network Ltd v News Ltd (No 4) [2005] FCA 244 followed Dey v Victorian Railways Commissioners (1949) 78 CLR 62 cited General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 cited Fancourt v Mercantile Credits Ltd (1983) 154 CLR 887 cited Australian Building Industries Pty Ltd v Stramit Corporation Ltd [1997] FCA 1318 cited Lonrho Plc v Fayed (No 2) [1992] 1 WLR 1 cited Commissioner of Taxation v Wong (2002) 121 FCR 60 cited Williams v Lloyd; In re Williams (1933) 50 CLR 341 cited P T Garuda Indonesia Ltd v Grellman (1992) 35 FCR 515 cited ELSINORA GLOBAL LIMITED and ORS v HEALTHSCOPE LIMITED (ACN 006 405 152) and ORS NSD 96 of 2005 SACKVILLE J SYDNEY 24 MARCH 2005

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 96 of 2005

BETWEEN: ELSINORA GLOBAL LIMITED

FIRST APPLICANT

TIOGA WORLDWIDE LIMITED

SECOND APPLICANT

PERLETTE OVERSEAS LIMITED

THIRD APPLICANT

PETER ARMSTRONG

FOURTH APPLICANT

JONATHAN BERGER

FIFTH APPLICANT