Blues Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 320

FEDERAL COURT OF AUSTRALIA

Blues Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 320 Citation: Blues Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 320

Parties: BLUES PTY LTD v DEPUTY COMMISSIONER OF TAXATION JEFFREY PASCOE v DEPUTY COMMISSIONER OF TAXATION ADRIAN PASCOE V DEPUTY COMMISSIONER OF TAXATION ESTATE OF ANNE PASCOE v DEPUTY COMMISSIONER OF TAXATION FERRY FAMILY TRUST v DEPUTY COMMISSIONER OF TAXATION

File number(s): QUD 388 of 2011 QUD 402 of 2011 QUD 403 of 2011 QUD 404 of 2011 QUD 416 of 2011

Judge: LOGAN J

Date of judgment: 2 February 2012

Catchwords: PRACTICE AND PROCEDURE – taxation appeal – multiple taxation appeals to be heard together – whether separate questions to be determined prior to hearing all issues raised by grounds of objection – held separate question determination, prior to hearing, will confer benefits that are more apparent, than real – application dismissed

Legislation: Income Tax Assessment Act 1936 (Cth) ss 169A, 170 171A Sales Tax Assessment Act (No 1) 1930 (Cth) Federal Court Rules r 30.01

Cases cited: Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 cited Darrell Lea Chocolate Shops Pty Ltd v Federal Commissioner of Taxation (1995) 30 ATR 361 cited Denlay v Commissioner of Taxation (2010) 276 ALR 675 referred to Denlay v Commissioner of Taxation (2011) 193 FCR 412 referred to Federal Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Ltd (1972) 128 CLR 28 cited Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 followed Kajewski v Commissioner of Taxation (2003) 52 ATR 455 cited Kolotex Hosiery (Australia) Pty Ltd v Commissioner of Taxation (1975) 132 CLR 535 cited Lawrence v Federal Commissioner of Taxation (2008) 70 ATR 376 cited Reading Australian Pty Ltd v Australian Mutual Provident Society (1999) 217 ALR 495 followed Tepko Pty Limited v Water Board (2001) 206 CLR 1 followed