005 542 512 Pty Ltd (Controller Appointed) v Commissioner of Taxation [2007] FCA 861

FEDERAL COURT OF AUSTRALIA

005 542 512 Pty Ltd (Controller Appointed) v Commissioner of Taxation [2007] FCA 861 TAXATION – Commissioner's power to remit superannuation guarantee charge PRACTICE AND PROCEDURE – application for extension of time to file and serve notice of appeal from Tribunal decision Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 referred to Ergon Energy Ltd v Commissioner of Taxation (2006) 153 FCR 551 referred to Comcare v Etheridge (2006) 149 FCR 522 referred to Re Jarra Hills Pty Ltd and the Federal Commissioner of Taxation (1997) 37 ATR 1022 referred to Re Truelove and the Commissioner of Taxation [200] AATA 276 referred to Re Kancroft (acting as trustee for the Robertson Family Trust) and Commissioner of Taxation [2004] AATA 113 referred to Iwec Pty Ltd v Commissioner of Taxation [2007] AATA 1051 referred to Victorian Patient Transport Pty Ltd v Commissioner of Taxation [2007] AATA 1239 referred to Cytel Pty Ltd v Peoplebank Recruitment Pty Ltd [2006] FCA 985 referred to 005 542 512 PTY LTD (CONTROLLER APPOINTED) v COMMISSIONER OF TAXATION VID 1339 OF 2006

KENNY J

5 JUNE 2007

MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 1339 OF 2006

BETWEEN: 005 542 512 PTY LTD (CONTROLLER APPOINTED)

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: KENNY J

DATE OF ORDER: 5 JUNE 2007

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. Mr Howard Bellin have leave to represent the applicant for the purpose, and only for the purpose, of the application for an extension of time in which to appeal. 2. The application for an extension of time in which to appeal be dismissed. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA