Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Binetter v Deputy Commissioner of Taxation (No 2) [2012] FCA 655 Citation: Binetter v Deputy Commissioner of Taxation (No 2) [2012] FCA 655
Parties: MARGARET BINETTER v DEPUTY COMMISSIONER OF TAXATION
File number: NSD 420 of 2012
Judge: ROBERTSON J
Date of judgment: 19 June 2012
Catchwords: PRACTICE AND PROCEDURE – judicial review of notice under Income Tax Assessment Act 1936 (Cth) s 264 – admissibility of expert evidence – report by independent accountant – evidence going to meaning of notice and reasonableness of time for compliance – relevance – whether probative value of report substantially outweighed by danger of undue waste of time
Legislation: Evidence Act 1995 (Cth) s 135 Income Tax Assessment Act 1936 (Cth) s 264
Cases cited: Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 followed Hart v Commissioner of Taxation (2005) 148 FCR 198 distinguished
Date of hearing: 19 June 2012
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 14
Counsel for the Applicant: Ms RL Seiden with Mr P Bruckner
Solicitor for the Applicant: Signet Lawyers Pty Ltd
Counsel for the Respondent: Mr MA Wigney SC
Solicitor for the Respondent: Australian Government Solicitor
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 420 of 2012
BETWEEN: MARGARET BINETTER
Applicant
AND: DEPUTY COMMISSIONER OF TAXATION
Respondent
JUDGE: ROBERTSON J DATE OF ORDER: 19 JUNE 2012 WHERE MADE: SYDNEY
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