Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Oswal v Commissioner of Taxation [2014] FCA 812 Citation: Oswal v Commissioner of Taxation [2014] FCA 812
Appeal from: Application for Leave to Appeal: Oswal v Commissioner of Taxation [2013] FCA 745
Parties: RADHIKA PANKAJ OSWAL v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA PANKAJ OSWAL v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA PANKAJ OSWAL AS TRUSTEE FOR THE BURRUP TRUST v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File numbers: NSD 1655 of 2013 NSD 1657 of 2013 NSD 1658 of 2013
Judge: FOSTER J
Date of judgment: 4 August 2014
Catchwords: PRACTICE AND PROCEDURE – whether the Court should grant leave to appeal from a decision of a single judge of the Court whereby his Honour determined a separate and preliminary question
Legislation: Federal Court of Australia Act 1976 (Cth), s 24(1A), s 24(1E) Income Tax Assessment Act 1997 (Cth), s 104-55 Judiciary Act 1903 (Cth), s 35(1) Taxation Administration Act 1953 (Cth), Pt IVC Federal Court Rules 2011 (Cth), r 30.01
Cases cited: Oswal v Commissioner of Taxation [2013] FCA 745; (2013) 2013 ATC 20-403 Oswal v Yara Australia Pty Ltd (No 3) [2011] WASC 255; (2011) 86 ACSR 1 Yara Australia Pty Ltd v Oswal (No 2) [2013] WASCA 187 Bomanite Pty Ltd v Slatex Corp Aust Pty Ltd (1991) 32 FCR 379 Bond (Inspector of Taxes) v Pickford [1983] STC 517 Ex parte Bucknell (1936) 56 CLR 221 Roome v Edwards [1982] AC 279 Samsung Electronics Co Ltd v Apple Inc (2011) 217 FCR 238
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