Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Ferguson v Commissioner of Taxation [2012] FCA 706 Citation: Ferguson v Commissioner of Taxation [2012] FCA 706
Parties: JOHN FERGUSON v COMMISSIONER OF TAXATION
File number: ACD 31 of 2012
Judge: EDMONDS J
Date of judgment: 5 July 2012
Catchwords: INCOME TAX – whether appeal to this Court competent – s 14ZZ Taxation Administration Act 1953 (Cth) – application for review of decisions in the Administrative Appeals Tribunal sent at same time as notice of appeal against appealable objection decisions in this Court sent – whether in respect of same or different objection decisions Held: In respect of different objection decisions; appeal competent.
Legislation: Federal Court of Australia Act 1976 (Cth) s 31A Taxation Administration Act 1953 (Cth) s 14ZZ Federal Court Rules 2011 r 13.01(1)(a)
Cases cited: Punin v Deputy Commissioner of Taxation & Anor (2000) 44 ATR 233 referred to Graspas v Commissioner of Taxation [2011] FCA 1465 referred to
Date of hearing: 28 June 2012
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 16
Counsel for the Applicant: Mr JP O'Regan
Solicitor for the Applicant: HopgoodGanim Lawyers
Counsel for the Respondent: Mr DFC Thomas
Solicitor for the Respondent: Australian Government Solicitor
IN THE FEDERAL COURT OF AUSTRALIA AUSTRALIAN CAPITAL TERRITORY DISTRICT REGISTRY GENERAL DIVISION ACD 31 of 2012
BETWEEN: JOHN FERGUSON
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate