High Court of Australia
High Court of Australia McTiernan, Windeyer, Walsh and Gibbs JJ. Taxation, Commissioner of (Cth) v Ellers Motor Sales Pty Ltd [1972] HCA 17
ORDER
No. 24 of 1969
(1) Orders made on 8th December 1969 set aside.
(2) Order—
(a) that the appeal of Ellers Motor Sales Pty. Ltd. against the disallowance of its objections to the amended assessment No. 936070 issued on 21st February 1969 be dismissed and that that assessment be confirmed.
(b) that the company's appeal against the disallowance of its objections to the assessment issued on 21st February 1969 under Div. 7 of Pt III of the Act be allowed and that assessment be set aside.
(c) no order as to the costs at first instance of those appeals.
(3) Order that the appellant the Commissioner of Taxation pay one-half of the costs of the respondent of the appeal to the Full Court.
No. 25 of 1969
(1) Appeal allowed with costs.
(2) Orders of 8th December 1969 set aside.
(3) In lieu thereof order that the appeal against the disallowance of objections to the amended assessment No. 619738 be dismissed with costs and that assessment be confirmed.
No. 26 of 1969 Appeal dismissed with costs.
No. 27 of 1969
(1) Appeal allowed with costs.
(2) Orders of 8th December 1969 set aside.
(3) In lieu thereof order that the appeal against the disallowance of objections to the assessment No. 1081113 be dismissed with costs and that assessment be confirmed.
No. 28 of 1969
(1) Appeal allowed with costs.
(2) Orders of 8th December 1969 set aside.
(3) In lieu thereof order that the appeal against the disallowance of objections to the assessment of Div. 7 tax in relation to the year of income ended 30th June 1967 be dismissed with costs and that assessment be confirmed.
Cur. adv. vult.
The following written judgments were delivered:—
1972, Feb. 29 McTiernan J.
These five appeals are brought from a decision of a Justice of this Court [4] . All relate to the same group of transactions which must be set out in some detail.
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