Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Oswal (No 2) [2013] FCA 956 Citation: Commissioner of Taxation v Oswal (No 2) [2013] FCA 956
Parties: COMMISSIONER OF TAXATION v RADHIKA PANKAJ OSWAL and MERCURY SERVICES LIMITED
File number: WAD 264 of 2012
Judge: GILMOUR J
Date of judgment: 16 September 2013
Legislation: Property Law Act 1969 (WA) s 89 Federal Court Act 1976 (Cth) ss 37M and 37N
Cases cited: Cement Australia Pty Ltd v Australian Competition and Consumer Commission (2010) 273 ALR 147 Commissioner of Taxation v Oswal [2012] FCA 1507 Gove Aluminium Limited v EF Maritime Navigation SA [2012] FCA 599
Date of hearing: 16 September 2013
Place: Perth
Division: GENERAL DIVISION
Category: No catchwords
Number of paragraphs: 16
Counsel for the Applicant: Mr T Burrows
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the First Respondent: Mr C Withers
Solicitor for the First Respondent: Kennedys (Australasia) Pty Ltd
Counsel for the Second Respondent: Mr R Tassell
Solicitor for the Second Respondent: Pikes & Verekers Lawyers
IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION WAD 264 of 2012
BETWEEN: COMMISSIONER OF TAXATION
Applicant
AND: RADHIKA PANKAJ OSWAL
First Respondent
MERCURY SERVICES LIMITED
Second Respondent
JUDGE: GILMOUR J DATE OF ORDER: 16 SEPTEMBER 2013 WHERE MADE: PERTH
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