Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Petroulias v Commissioner of Taxation [2011] FCA 795 Citation: Petroulias v Commissioner of Taxation [2011] FCA 795
Appeal from: Application for leave to appeal: Petroulias v Commissioner of Taxation [2010] FCA 1464
Parties: NIKYTAS NICHOLAS PETROULIAS v COMMISSIONER OF TAXATION
File number: QUD 11 of 2011
Judge: REEVES J
Date of judgment: 18 July 2011
Catchwords: APPEAL AND NEW TRIAL – application for leave to appeal interlocutory judgment under s 24(1A) of the Federal Court of Australia Act 1976 (Cth) – consideration of principles governing leave to appeal – applicant must show that judgment sought to be appealed is attended with sufficient doubt and that substantial injustice will result if leave is refused – where decision is final in substance the threshold for the grant of leave is not high – leave should be granted where appeal is not devoid of merits, hopeless or unarguable – no detailed analysis or concluded views of issues required Held: judgment sought to be appealed is attended by sufficient doubt in that appeal is at least arguable – leave to appeal granted
Legislation: Federal Court of Australia Act 1976 (Cth) s 24(1A) Income Tax Assessment Act 1936 (Cth) s 263 International Tax Agreements Act 1953 (Cth)
Cases cited: Petroulias v Federal Commissioner of Taxation (2006) 65 ATR 76; [2006] FCA 1821 Currie v Deputy Commissioner of Taxation [2000] FCA 1964 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Bienstein v Bienstein (2003) 195 ALR 225; [2003] HCA 7 Wills v Australian Broadcasting Corporation (2009) 253 ALR 228; [2009] FCAFC 6 Paringa Mining & Exploration Co PLC v North Flinders Mines Ltd (No 2) (1988) 81 ALR 609 SZJDS v Minister for Immigration and Citizenship [2008] FCA 1093 Food Channel Network Pty Ltd v Television Food Network, GP [2009] FCA 1446 Driclad Pty Ltd v Commissioner of Taxation (1966) 121 CLR 45 Hi-Fert Pty Ltd v Kiukiang Maritime Carriers Inc (No 3) (1998) 86 FCR 374 Convention between Australia and New Zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion
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