Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
National Australia Bank Limited v Commissioner of Taxation [2011] FCA 44 Citation: National Australia Bank Limited v Commissioner of Taxation [2011] FCA 44
Parties: NATIONAL AUSTRALIA BANK LIMITED (ABN 12 004 044 937) v COMMISSIONER OF TAXATION
File number: NSD 1296 of 2009NSD 1297 of 2009NSD 1298 of 2009NSD 1299 of 2009NSD 1300 of 2009NSD 1301 of 2009NSD 1472 of 2009
Judge: EDMONDS J
Date of judgment: 3 February 2011
Catchwords: PRACTICE AND PROCEDURE – appeals against appealable objection decisions made under the Taxation Administration Act 1953 (Cth) - O 30 r 6(2) of the Federal Court Rules – motion to transfer trial of a proceeding to a place other than where proceeding commenced – criteria by reference to which motion to be determined – where application of certain criteria do not enable a conclusion on a place of preferred suitability – the role and extent of the criterion 'the most efficient administration of the Court' where the motion is brought close to trial. Held: motion dismissed.
Legislation: Federal Court Rules O 30 r 6(2)
Cases cited: Church v Barnett (1871) LR 6 CF 116 cited National Mutual Holdings Pty Ltd v Sentry Corp (1988) 19 FCR 155 applied
Date of hearing: On the papers
Date of last submissions: 31 January 2011
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 18
Counsel for the Applicant: Mr M Richmond SC with Mr J Williams
Solicitor for the Applicant: Freehills
Counsel for the Respondent: Mr MK Moshinsky SC with Mr SJ Sharpley and Mr DC Morgan
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