Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Porter v Commissioner of Taxation [2012] FCA 298 Citation: Porter v Commissioner of Taxation [2012] FCA 298
Parties: SANDRA JOY PORTER v COMMISSIONER OF TAXATION PEOPLE FIRST RETIREMENT SERVICES PTY LTD AS TRUSTEE FOR PEOPLE FIRST INVESTMENT TRUST v COMMISSIONER OF TAXATION PEOPLE FIRST RETIREMENT SERVICES PTY LTD AS TRUSTEE FOR PEOPLE FIRST MANAGEMENT TRUST v COMMISSIONER OF TAXATION EDUARD CHRISTIAAN SENT v COMMISSIONER OF TAXATION PEOPLE FIRST RETIREMENT SERVICES AS TRUSTEE FOR PEOPLE FIRST INVESTMENT TRUST v COMMISSIONER OF TAXATION PEOPLE FIRST RETIREMENT SERVICES AS TRUSTEE FOR PEOPLE FIRST MANAGEMENT TRUST v COMMISSIONER OF TAXATION ESKATON PTY LTD AS TRUSTEE FOR ESKATON INVESTMENT TRUST v COMMISSIONER OF TAXATION GRACE SENT v COMMISSIONER OF TAXATION EDUARD CHRISTIAAN SENT v COMMISSIONER OF TAXATION
File numbers: VID 574 of 2010 VID 576 of 2010 VID 577 of 2010 VID 578 of 2010 VID 241 of 2011 VID 242 of 2011 VID 243 of 2011 VID 244 of 2011 VID 245 of 2011
Judge: JESSUP J
Date of judgment: 19 March 2012
Catchwords: PRACTICE AND PROCEDURE – Income tax appeal – Whether amendment of grounds should be allowed – Proposed case based on inference – Whether sufficient discovery provided – Whether too late to facilitate adequate opportunity to challenge inferential case.
Legislation: Taxation Administration Act 1953 (Cth) s 14ZZO
Date of hearing: 14-16, 19 March 2012
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