Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Miniello [2008] FCA 397
INCOME TAX – penalty tax – assessment to penalty tax in relation to a determination disallowing a tax benefit under Pt IVA of the Income Tax Assessment Act 1936 (Cth) – whether s 224(2) applicable
Income Tax Assessment Act 1936 (Cth) ss 177C(1), 177F(1), 177D, 177F(1), 224(1), 224(2), 226, 226L, 226L(c) Starr v Commissioner of Taxation of the Commonwealth of Australia [2007] FCA 23 Commissioner of Taxation v Starr [2007] FCAFC 204 COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v JOHN MINIELLO, BERNARD RICHARDS and DOUGLAS ROBERT BURROWS
WAD 139 OF 2007
SIOPIS J
11 MARCH 2008
PERTH
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY WAD 139 OF 2007
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY MR A SWEIDAN (SENIOR MEMBER)
BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Applicant
AND: JOHN MINIELLO
BERNARD RICHARDS
DOUGLAS ROBERT BURROWS
Respondents
JUDGE: SIOPIS J DATE OF ORDER: 11 MARCH 2008
WHERE MADE: PERTH
THE COURT ORDERS THAT:
1. The decisions of the Administrative Appeals Tribunal, dated 25 June 2007, that no penalties are to be imposed on any of the respondents under s 224(2) of the Income Tax Assessment Act 1936 (Cth) be set aside and the applicant's decision to assess each of the respondents with additional tax under s 226 of the Act be affirmed. 2. The question of costs be adjourned to a date to be fixed. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY WAD 139 OF 2007
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY MR A SWEIDAN (SENIOR MEMBER)
BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
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