Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Kocic v Commissioner of Taxation [2008] FCA 1576
INCOME TAX – application for declaration that assessments are not proper assessments and invalid on grounds that the Commissioner failed to turn his mind to certain factual matters and had regard to information that he should not have considered – the validity and due making of an assessment – ss 175 and 177 of the Income Tax Assessment Act 1936 (Cth) – motion for summary judgment under s 31A of the Federal Court of Australia Act 1976 (Cth) – no allegation Commissioner participated in any alleged illegal activity or was aware of any alleged illegal activity HELD – application be dismissed Federal Court of Australia Act 1976 (Cth) s 31A Income Tax Assessment Act 1936 (Cth)ss 175, 177 Judiciary Act 1903 (Cth)s 39B Taxation Administration Act 1953 (Cth) Part IVC Criminal Assets Recovery Act 1990 (NSW) ss 4, 7 Australia and New Zealand Banking Group Ltd v Commissioner of Taxation (2003) 137 FCR 1 referred to Commissioner of Taxation v Futuris Corporation Limited (2008) 247 ALR 605considered R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 referred to SAVKA KOCIC v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
NSD 2215 of 2007
STEVEN KOCIC v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
NSD 2216 of 2007
EDMONDS J
24 OCTOBER 2008
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 2215 of 2007
BETWEEN: SAVKA KOCIC
Applicant
AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE: EDMONDS J
DATE OF ORDER: 24 OCTOBER 2008
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The application filed on 9 November 2007 be dismissed. 2. The applicant pay the respondent's costs of the proceeding (including the motion). Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA
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