Allen (Trustee), in the matter of Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCA 108

FEDERAL COURT OF AUSTRALIA

Allen (Trustee), in the matter of Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCA 108 Citation: Allen (Trustee), in the matter of Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCA 108

Parties: BRADLEY ALLEN AND ANITA ALLEN IN THEIR CAPACITY AS TRUSTEES FOR THE ALLEN'S ASPHALT STAFF SUPERANNUATION FUND v COMMISSIONER OF TAXATION

File number: QUD 564 of 2010

Judge: LOGAN J

Date of judgment: 14 February 2011

Corrigendum: 17 February 2011

Catchwords: APPEAL AND NEW TRIAL – Right of appeal – Appeal made outside time limit – Whether special reasons existed – Time to lodge an appeal extended

Legislation: Income Tax Assessment Act 1936 (Cth) s 273 Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Federal Court Rules O 52 r 15(1)(a)(i), O 52 r 15(2)

Cases cited: Jess v Scott (1986) 12 FCR 187 followed

Date of hearing: 14 February 2011

Place: Brisbane

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 12

Counsel for the Applicant: Mr K Wilson SC

Solicitor for the Applicant: Cleary Hoare

Counsel for the Respondent: Ms M Brennan

Solicitor for the Respondent: Australian Government Solicitor

FEDERAL COURT OF AUSTRALIA

Allen (Trustee), in the matter of Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCA 108 CORRIGENDUM 1 In paragraph 4 of the Reasons for Judge, in the third sentence, the date "27 February 2010" should read "27 September 2010". I certify that the preceding one (1) numbered paragraph is a true copy of the Corrigendum to the Reasons for Judgment herein of the Honourable Justice Logan.