Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 244

FEDERAL COURT OF AUSTRALIA

Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 244 Citation: Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 244

Parties: AURORA DEVELOPMENTS PTY LTD v COMMISSIONER OF TAXATION

File number(s): QUD 252 of 2008

Judge: GREENWOOD J

Date of judgment: 18 March 2011

Catchwords: TAXATION – consideration of challenges by the applicant to the imposition of an administrative penalty by the respondent under the provisions of the Taxation Administration Act 1953 (Cth)

Legislation: Taxation Administration Act 1953 (Cth), ss 28475(1), 29830(1), 28485

Cases cited: Flaherty v Secretary, Department of Health and Ageing and Others [2010] FCAFC 67; (2010) 184 FCR 564 - cited

Date of hearing: 24 September 2009, 25 September 2009, 6 October 2009 and 7 October 2009

Date of last submissions: 6 October 2009

Place: Brisbane

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 6

Counsel for the Applicant: Mr P Bickford and Mr I Erskine

Solicitor for the Applicant: Q5, Mr M Quinn

Counsel for the Respondent: Mr B O'Donnell QC and Ms M Brennan

Solicitor for the Respondent: McInnes Wilson Lawyers

IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION QUD 252 of 2008

BETWEEN: AURORA DEVELOPMENTS PTY LTD

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: GREENWOOD J DATE OF ORDER: 18 MARCH 2011 WHERE MADE: BRISBANE

THE COURT ORDERS THAT:

1. The parties are directed to file further submissions (if any) within 14 days directed to the question raised by paras [1] to [5] of the reasons for judgment in support of this order. 2. The costs are reserved. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using Federal Law Search on the Court's website.