Golden Chef (NSW) Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 874

FEDERAL COURT OF AUSTRALIA

Golden Chef (NSW) Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 874

INCOME TAX – proceedings challenging assessment of income tax – application for summary dismissal under s 31A of the Federal Court of Australia Act 1976 (Cth) – whether assessment made for improper or ulterior purpose – whether assessment made in good faith – where timing of assessment allegedly affected by pending deed of company arrangement – whether acceleration of assessment impugned the bona fides of the exercise of power – application dismissed Income Tax Assessment Act 1936 (Cth) Federal Court of Australia Act 1976 (Cth) Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Haritopoulos Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 394 applied R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 cited Williams v Spautz (1992) 174 CLR 509 applied Re Mendonca; Ex parte Commissioner of Taxation (1969) 15 FLR 256 cited Taylor v Commissioner of Taxation (1987) 16 FCR 212 cited >General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 cited Garrett v National Australia Bank [2007] FCA 530 cited Daihatsu Australia Pty Ltd v Commissioner of Taxation (2001) 184 ALR 576 GOLDEN CHEF (NSW) PTY LTD v DEPUTY COMMISSIONER OF TAXATION SAD 61 OF 2007

MANSFIELD J

7 JUNE 2007

ADELAIDE IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY SAD 61 OF 2007

BETWEEN: GOLDEN CHEF (NSW) PTY LTD

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE: MANSFIELD J DATE OF ORDER: 7 JUNE 2007

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT:

1. The application be dismissed. 2. The applicant pay to the respondent costs of the application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. IN THE FEDERAL COURT OF AUSTRALIA