Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Bolton v Commissioner of Taxation [2017] FCA 1462 File number: VID 815 of 2017
Judge: PAGONE J
Date of judgment: 6 December 2017
Catchwords: PRACTICE AND PROCEDURE – application for an extension of time to seek review of decision of Administrative Appeals Tribunal – application for an adjournment – witness not present for cross examination – explanation for unavailability of witness unsatisfactory – application for adjournment dismissed – no explanation for substantial delay in filing application – application for extension of time dismissed
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) Administrative Decision (Judicial Review) Act 1977 (Cth) Corporations Act 2001 (Cth) Evidence Act 1995 (Cth) Federal Court Rules 2011 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: AON Risk Services Australia Ltd v Australian National University (2009) 239 CLR 173 Canberra Residential Development Pty Ltd v Brendas [2010] FCA 90 Federal Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd (2010) 187 FCR 398 Hamden v Secretary, Department of Human Services (2013) 59 AAR 108 Mentink v Minister for Home Affairs [2013] FCAFC 113 Queensland v JL Holdings Pty Ltd (1997) 189 CLR 146;
Date of hearing: 20 November 2017
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