Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Gould v Deputy Commissioner of Taxation [2010] FCA 1489 Citation: Gould v Deputy Commissioner of Taxation [2010] FCA 1489
Parties: STEPHEN GEORGE GOULD v DEPUTY COMMISSIONER OF TAXATION
File number(s): NSD 858 of 2010
Judge: PERRAM J
Date of judgment: 10 December 2010
Catchwords: TAXATION – Administration – Penalties – Failure to lodge required return – Retroactive determination that no return required – Remission of penalties – Lack of utility in application to set aside penalty notice – Whether proceeding to be stayed
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 25-60, 31-5 Administrative Decisions (Judicial Review) Act 1977 (Cth) Crimes Act 1914 (Cth) s 4AA Taxation Administration Act 1953 (Cth) Sch 1: ss 286-75, 286-80
Cases cited: La Roche v Cormack (1991) 33 FCR 414 applied
Date of hearing: 10 December 2010
Date of last submissions: 10 December 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 13
Counsel for the Applicant: The applicant appeared in person
Counsel for the Respondent: Mr A J O'Brien
Solicitor for the Respondent: Australian Taxation Office
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 858 of 2010
BETWEEN: STEPHEN GEORGE GOULD
Applicant
AND: DEPUTY COMMISSIONER OF TAXATION
Respondent
JUDGE: PERRAM J DATE OF ORDER: 10 DECEMBER 2010 WHERE MADE: SYDNEY
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