M W McIntosh Pty Ltd v Commissioner of Taxation [2008] FCA 1949

FEDERAL COURT OF AUSTRALIA

M W McIntosh Pty Ltd v Commissioner of Taxation [2008] FCA 1949

TAXATION – extent of the Commissioner's power under s 388-55(1) of Schedule 1 to the Taxation Administration Act 1953 to defer the time within which approved forms are required to be given to the Commissioner – application, if any, of the Commissioner's power under s 388-55(1) to an application for an extension, nunc pro tunc, of the period described in s 703-50(3) of the Income Tax Assessment Act 1997 within which a head company may give an approved form to the Commissioner specifying a day on and after which a consolidatable group is taken to be consolidated Held: application dismissed Taxation Administration Act 1953 (Cth) s 3AA(1)-(3) and Schedule 1 ss 45-140(1)-(2), 255-10(1), 255-10(3), 388-50, 388-52 and 388-55 Income Tax Assessment Act 1997 (Cth) ss 703-1, 703‑50, 719-4, 719-5(6), 719-40, 719-50, 950-100, 950-105 and 995-1(1) Income Tax Assessment Act 1936 (Cth) s 161(1) Patents Act 1952 (Cth) ss 141(1) and 160(2) Acts Interpretation Act 1901 (Cth) s 15AB Corporations Law ss 459G(1) and 1322(4)(d) Corporations Act 2001 (Cth) ss 9,70, 459F and 459G Australian Paper Manufacturers Limited v C.I.L. Inc (1981) 148 CLR 551 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Texel Pty Ltd v Commonwealth Bank of Australia(1994) 2 VR 298 David Grant & Co Pty Limited (Receiver Appointed) v Westpac Banking Corporation (1995) 184 CLR 265 Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation (2008) 232 CLR 314 M W MCINTOSH PTY LTD (ACN 000 014 915) and INDIOC PTY LTD (ACN 003 934 692) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

NSD 190 of 2008

GRAHAM J

19 DECEMBER 2008

SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 190 of 2008