Hua-Aus Pty Ltd v Commissioner of Taxation [2009] FCA 743

FEDERAL COURT OF AUSTRALIA

Hua-Aus Pty Ltd v Commissioner of Taxation [2009] FCA 743

PRACTICE & PROCEDURE – application for an extension of time to file and serve a notice of appeal from a decision of the Administrative Appeals Tribunal – whether questions to be raised on appeal are questions of law – whether grounds of appeal as articulated in the amended draft notice of appeal disclose an arguable case or whether they are so devoid of merit as to render prosecution of the appeal pointless. HELD – leave be granted to file and serve notice of appeal out of time. Administration Appeals Tribunal Act 1975 (Cth) s 44(2A)(a) Federal Court Rules O 53 rr 3(2)d, 6(1), 6(2), 7 Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd (2003) 133 FCR 290 cited Australian Telecommunications Corporation v Lambroglou (1990) 12 AAR 515 cited Birdseye v Australian Securities and Investments Commission (2003) 38 AAR 55 referred to Carpentaria Transport Pty Ltd v Federal Commissioner of Taxation 90 ATC 4590 referred to Commissioner of Taxation v Glennan (1999) 90 FCR 538 referred to Commissioner of Taxation v Perkins 93 ATC 4524 referred to Culley v Australian Securities and Investments Commission [2008] FCA 1784 considered Federal Commissioner of Taxation v Brown 99 ATC 4852cited Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 considered Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 cited Tey v Commissioner of Taxation [2007] FCA 920 referred to TNT Skypak International (Aust.) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175 cited Windshuttle v Deputy Federal Commissioner of Taxation (1993) 46 FCR 235 cited Young v Commissioner of Taxation [2008] FCA 1908 cited HUA-AUS PTY LIMITED v COMMISSIONER OF TAXATION