Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Ornelas [2016] FCA 457 File number: NSD 304 of 2016
Judge: BROMWICH J
Date of judgment: 29 April 2016
Catchwords: PRACTICE AND PROCEDURE – whether summary judgment under s 31A of the Federal Court of Australia Act 1976 (Cth) should be ordered
Legislation: Federal Court of Australia Act 1976 (Cth), s 31A Federal Court Rules 2011, r 26.01(1)(a) Income Tax Assessment Act 1936 (Cth), s 175 Taxation Administration Act 1953 (Cth), ss 14ZZR, 255-45, 350-10(1)
Cases cited: Clyne v Deputy Commissioner of Taxation (1983) 57 ALJR 673 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Deputy Commissioner of Taxation (ACT) v Sharp (1988) 91 FLR 70; (1988) 19 ATR 1515 Deputy Commissioner of Taxation v Chemical Trustee [2010] FCA 1297; (2010) 81 ATR 237 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 Pratten v Commissioner of Taxation [2015] FCA 1357 Roberts v Deputy Commissioner of Taxation [2013] FCA 1108; (2013) 228 FCR 280 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Southgate Investment Funds Ltd v Deputy Commissioner of Taxation [2013] FCAFC 10; (2013) 211 FCR 274 Spencer v The Commonwealth [2010] HCA 28; (2010) 241 CLR 118 Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191; (2006) 64 ATR 316
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate