Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Blank v Commissioner of Taxation (No 2) [2014] FCA 517 Citation: Blank v Commissioner of Taxation (No 2) [2014] FCA 517
Parties: VAUGHAN RUDD BLANK v COMMISSIONER OF TAXATION
File number: NSD 1913 of 2012
Judge: EDMONDS J
Date of judgment: 22 May 2014
Catchwords: PRACTICE AND PROCEDURE – application to re-open argument following publication of reasons for judgment but before pronounciation of final orders – relevant principles – factors relevant to exercise of discretion in the instant case – importance of strength of argument in relation to substantive issue sought to be argued if leave to re-open granted INCOME TAX – s 23AG of Income Tax Assessment Act 1936 (Cth) – whether s 23AG(1) exempts from tax foreign earnings derived in part from foreign service and in part from service which is not foreign service – whether apportionment possible or appropriate
Legislation: Taxation Administration Act 1953 (Cth) Income Tax Assessment Act 1936 (Cth) s 23AG Income Tax Assessment Act 1997 (Cth) s 6-5(4)
Cases cited: Brown v Federal Commissioner of Taxation (1999) 99 ATC 4516 cited De L v Director-General, New South Wales Department of Community Services [No 2] (1997) 190 CLR 207 considered Du Cros v Ryall (1935) 19 TC 444 cited Federal Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd (2010) 187 FCR 398 cited Federal Commissioner of Taxation v Brown (1999) 99 ATC 4852 cited Federal Commissioner of Taxation v Slater Holdings Ltd (1984) 156 CLR 447 cited Federal Commissioner of Taxation v Sun Alliance Investments Pty Ltd (In liq) (2005) 225 CLR 488 cited ICI Chemicals & Polymers Pty Ltd v Lubrizol Corp Inc [1999] FCA 662 cited Inspector-General in Bankruptcy v Bradshaw [2006] FCA 22 cited Lopez v Commissioner of Taxation (2005) 143 FCR 574 cited McLaurin v Federal Commissioner of Taxation (1960–1961) 104 CLR 381 cited Ronpibon Tin No Liability v Federal Commissioner of Taxation (1949) 78 CLR 47 cited The Silver Fox Company Pty Ltd v Lenard's Pty Ltd (No 2) [2004] FCA 1310 cited Trustees of Post Office Staff Superannuation Scheme v Commissioner of Taxation (1999) 94 FCR 268 cited Wenkart v Pantzer (No 3) [2013] FCAFC 162 cited
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