Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Alexander v Commissioner of Taxation [2014] FCA 1161 Citation: Alexander v Commissioner of Taxation [2014] FCA 1161
Parties: FREDERICK JOHN ALEXANDER v COMMISSIONER OF TAXATION
File number: NSD 723 of 2014
Parties: GARY STUART DRUMMOND v COMMISSIONER OF TAXATION
File number: NSD 725 of 2014
Judge: EDMONDS J
Date of judgment: 3 November 2014
Catchwords: PRACTICE AND PROCEDURE – applications for orders pursuant to Rule 30.01 of the Federal Court Rules 2011 that two questions be heard separately from other issues in appeal proceeding under Pt IVC of the Taxation Administration Act 1953 (Cth) – questions of mixed fact and law – no pleadings – no agreement on facts relevant to conclusions on issues of law – applications dismissed
Legislation: Income Tax Assessment Act 1936 (Cth) s 97 Income Tax Assessment Act 1997 (Cth) s 6-5, Div 115-C Pt 3-1 Taxation Administration Act 1953 (Cth) Pt IVC Federal Court Rules 2011 r 30.01
Cases cited: Bass v Permanent Trustee Co Ltd (1999) 198 CLR 334 considered Commissioner of Taxation v Montgomery (1999) 198 CLR 639 cited Oswal v Commissioner of Taxation [2013] FCA 745 cited Reuter v Federal Commissioner of Taxation (1993) 111 ALR 716 considered Reuter v Federal Commissioner of Taxation (1993) 27 ATR 256; (1993) 93 ATC 5030 considered Tallglen Pty Ltd v Pay TV Holdings Pty Ltd (1996) 22 ACSR 130 cited Western Gold Mines NL v Commissioner of Taxation (WA) (1938) 59 CLR 729 cited
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