Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Prescience Communications Limited v Commissioner of Taxation Office [2006] FCA 1561
INCOME TAX – INTERLOCUTORY INJUNCTION – application for an interlocutory injunction to restrain the Commissioner of Taxation from exercising a power conferred by s 263 of the Income Tax Assessment Act 1936 (Cth) – consideration of Australian Broadcasting Corporation v O'Neil [2006] HCA 46.
Income Tax Assessment Act 1936 (Cth)
JMA Accounting Pty Ltd & Anor v Commissioner of Taxation & Ors (2004) 139 FCR 537 Commissioner of Taxation v Citibank (1989) 20 FCR 403 Reynolds v Commissioner of Police of the Metropolis [1985] QB 881 Australian Broadcasting Corporation v O'Neil [2006] HCA 46 Beecham Group Ltd v Bristol Laboratories Pty Ltd (1968) 118 CLR 618 American Cyanamid Co. v Ethicon Ltd [1975] AC 396 PRESCIENCE COMMUNICATIONS LIMITED v COMMISSIONER OF TAXATION OFFICE QUD447 OF 2006
GREENWOOD J
17 NOVEMBER 2006
BRISBANE IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY QUD447 OF 2006
BETWEEN: PRESCIENCE COMMUNICATIONS LIMITED
(ABN 90 116 440 003)
Applicant
AND: COMMISSIONER OF TAXATION OFFICE
Respondent
JUDGE: GREENWOOD J DATE OF ORDER: 17 NOVEMBER 2006
WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
1. The Applicant file and serve by 4.00pm, Wednesday 22 November 2006, an Application document bearing Application No. QUD447 of 2006 in accordance with Form 5 of the Federal Court Rules which properly formulates the Applicant's claim for final and interlocutory relief. 2. The Applicant file and serve by 4.00pm, Wednesday 22 November 2006 all affidavits upon which the Applicant proposes to rely in support of an Application for interlocutory relief. 3. The Respondent file any affidavits in reply by 4.00pm, Friday 24 November 2006. 4. The Application for interlocutory orders be heard on a date to be nominated by the District Registrar. 5. The costs of this Application be reserved. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. IN THE FEDERAL COURT OF AUSTRALIA
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