Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Atkinson v Commissioner of Taxation [2014] FCA 1217 Citation: Atkinson v Commissioner of Taxation [2014] FCA 1217
Parties: PHILLIP GORDON ATKINSON and PETER PAALVAST AS ASSIGNEE BY THE TRUST'S NOMINATED TRUSTEE FOR THE CORRECT PARTY NAMELY THE BANGARRA TRUST v COMMISSIONER OF TAXATION
File number(s): NSD 653 of 2014
Judge(s): JAGOT J
Date of judgment: 14 November 2014
Legislation: Bills of Exchange Act 1909 (Cth) ss 4, 8, 21, 22, 25, 32, 50 Federal Court of Australia Act 1976 (Cth) ss 20A, 37AO
Cases cited: Bertola v Australian and New Zealand Banking Group Ltd [2014] FCA 609 Deputy Commissioner of Taxation v Sproule [2012] FMCA 1188 Wilmink as Trustee for the Bangarra Trust v Westpac Banking Corporation [2014] FCA 872
Date of hearing: Decided on the papers
Date of last submissions: 21 October 2014
Place: Sydney
Division: GENERAL DIVISION
Category: No Catchwords
Number of paragraphs: 48
Solicitor for the Applicants: P Paalvast filed written submissions on behalf of the first and second applicants
Counsel for the Respondent: C J Peadon filed written submissions
Solicitor for the Respondent: Australian Government Solicitor
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 653 of 2014
BETWEEN: PHILLIP GORDON ATKINSON
First Applicant
PETER PAALVAST AS ASSIGNEE BY THE TRUST'S NOMINATED TRUSTEE FOR THE CORRECT PARTY NAMELY THE BANGARRA TRUST
Second Applicant
AND: COMMISSIONER OF TAXATION
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