Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 2) [2014] FCA 707

FEDERAL COURT OF AUSTRALIA

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 2) [2014] FCA 707 Citation: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 2) [2014] FCA 707

Parties: CHEVRON AUSTRALIA HOLDINGS PTY LTD v COMMISSIONER OF TAXATION

File numbers: NSD 569 of 2012

Judge: ROBERTSON J

Date of judgment: 4 July 2014

Catchwords: PRACTICE AND PROCEDURE – tax appeals – application by Commissioner to amend his Further Amended Appeal Statement

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

Cases cited: General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125

Date of hearing: 27 June 2014

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 26

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

Solicitor for the Applicant: King & Wood Mallesons

Counsel for the Respondent: Mr GR Kennett SC with 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

BETWEEN: CHEVRON AUSTRALIA HOLDINGS PTY LTD

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: ROBERTSON J DATE OF ORDER: 4 JULY 2014 WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The respondent have leave to amend his Further Amended Appeal Statement in the form annexed to the affidavit of Stephen John Jones sworn 17 June 2014. 2. The applicant file and serve any additional affidavit evidence on which it intends to rely by virtue of those amendments on or before 18 August 2014. 3. Costs be reserved. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.