Rangdon Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [2006] FCA 546

FEDERAL COURT OF AUSTRALIA

Rangdon Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [2006] FCA 546

TAXATION – appeal – whether assessment excessive – whether applicant can adopt facts stated by respondent without production of evidence and without respondent's concurrence – effect of adoption to confine appeal to issues of compliance with statutory preconditions – applicant not discharging burden of proof – respondent entitled to grant of motion for summary dismissal if non-compliance with discovery order Income Tax Assessment Act 1936 (Cth) ss 51(1), 166A, 170, 170(2)(b)(ii) Income Tax Assessment Act 1997 (Cth) s 8-1 Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZN, 14ZZO, 14ZZO(a), 14ZZO(b), 14ZZP Federal Court Rules O 15 r 8, O 20 r 2 Essenbourne Pty Ltd v Commissioner of Taxation (2002) 51 ATR 629 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263

RANGDON PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

WAD 88 of 2005

NICHOLSON J

12 MAY 2006

PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAD 88 OF 2005

BETWEEN: RANGDON PTY LTD

(ACN 073 697 300)

APPLICANT

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: NICHOLSON J

DATE OF ORDER: 12 MAY 2006

WHERE MADE: PERTH

THE COURT ORDERS THAT: 1. The respondent's notice of motion dated 14 March 2006 be allowed in accordance with the following orders and otherwise dismissed. 2. Pursuant to Order 15 rule 8 of the Federal Court Rules the applicant file and serve an affidavit stating whether any document, or any document of the class of documents, listed in the attached Schedule A is or has been in its possession, custody or power, and if it has but is not now in its possession, custody or power, when it parted with it and what has become of it. 3. In the event the applicant fails to comply with order 2 above within 28 days of the date of this order, the application be dismissed pursuant to Order 20 rule 2 of the Federal Court Rules. 4. The applicant pay the respondent's costs on the motion. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.