Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2014] FCA 230

FEDERAL COURT OF AUSTRALIA

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2014] FCA 230 Citation: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2014] FCA 230

Parties: CHEVRON AUSTRALIA HOLDINGS PTY LTD v COMMISSIONER OF TAXATION

File numbers: NSD 569 of 2012; NSD 570 of 2012; NSD 571 of 2012; NSD 572 of 2012; NSD 573 of 2012; NSD 574 of 2012; NSD 575 of 2012; NSD 576 of 2012; NSD 577 of 2012; NSD 578 of 2012; NSD 151 of 2013; NSD 152 of 2013; NSD 153 of 2013; NSD 154 of 2013; NSD 155 of 2013; NSD 156 of 2013; NSD 440 of 2013

Judge: ROBERTSON J

Date of judgment: 14 March 2014

Catchwords: PRACTICE AND PROCEDURE – tax appeals – whether respondent Commissioner's position sufficiently clearly made known to the applicant

Legislation: 1 Income Tax Assessment Act 1936 (Cth) ss 136AC, 136AD

Cases cited: BAE Systems Australia (NSW) Pty Ltd v Federal Commissioner of Taxation [2008] FCA 48; (2008) 69 ATR 567 Rio Tinto Ltd v Federal Commissioner of Taxation [2004] FCA 335; (2004) 55 ATR 321

Date of hearing: 12 March 2014

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 14

Counsel for the Applicant: Mr SH Steward SC with Ms LA Hespe

Solicitor for the Applicant: King & Wood Mallesons

Counsel for the Respondent: Mr JW de Wijn QC with Mr TM Thawley SC and Ms C Burnett

Solicitor for the Respondent: Maddocks Lawyers

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 569 of 2012; NSD 570 of 2012; NSD 571 of 2012; NSD 572 of 2012; NSD 573 of 2012; NSD 574 of 2012; NSD 575 of 2012; NSD 576 of 2012; NSD 577 of 2012; NSD 578 of 2012; NSD 151 of 2013; NSD 152 of 2013; NSD 153 of 2013; NSD 154 of 2013; NSD 155 of 2013; NSD 156 of 2013; NSD 440 of 2013