Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v De Martin and Gasparini Pty Ltd [2011] FCA 286 Citation: Commissioner of Taxation v De Martin and Gasparini Pty Ltd [2011] FCA 286
Parties: THE COMMISSIONER OF TAXATION v DE MARTIN AND GASPARINI PTY LIMITED (ACN 000 205 372)
File number: NSD 151 of 2010
Judge: BENNETT J
Date of judgment: 31 March 2011
Catchwords: TAXATION – notice issued by Commissioner pursuant to Taxation Administration Act 1953 (Cth) s 260-5 – whether notice valid – whether "the date of this notice" means date notice bears or date of receipt of notice – whether ambiguous where inconsistent times for payment stated – whether notice requires payment "at or within a specified time" pursuant to s 260-5(5)(b)
Words & Phrases: "at or within a specified time", "the date of this notice"
Legislation: Taxation Administration Act 1953 (Cth) s 260-5 Federal Court Rules O 29 r 2
Cases cited: Associated Dominions Assurance Society Pty Ltd v Balmford (1950) 81 CLR 161 distinguished Deputy Commissioner of Taxation v Government Insurance Office of New South Wales (1992) 36 FCR 314 cited Goodin v Commissioner of Taxation (2002) 169 FLR 282 cited Perpetual Trustee Co Ltd v Holdsworth [1966] 2 NSWR 755 cited
Date of hearing: 16 March 2011
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 33
Counsel for the Applicant: Mr D Fagan SC with Ms S Foda
Solicitor for the Applicant: Australian Government Solicitor
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