Commissioner of Taxation v Eastern Nitrogen Limited

Case

[2002] HCATrans 235

No judgment structure available for this case.

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry
  Brisbane  No B15 of 2002

B e t w e e n -

COMMISSIONER OF TAXATION

Appellant

and

EASTERN NITROGEN LIMITED

Respondent

Pronouncement of consent orders

GLEESON CJ
GAUDRON J
McHUGH J
GUMMOW J
KIRBY J
HAYNE J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 20 JUNE 2002, AT 10.04 AM

Copyright in the High Court of Australia

GLEESON CJ:   An application for special leave to appeal in this matter was heard in Sydney on 15 February 2002 by a Court constituted by Justices Gaudron and McHugh.  Special leave to appeal was granted.

By notice of consent dated 3 June 2002, the parties in the matter have consented to the making of orders that:

(1)  The appeal in matter No B15 of 2002 be allowed.

(2)  The orders made by the Full Federal Court in Appeal No Q286 of 1999 be set aside and in lieu thereof the following orders be made:

(a)  the appeal be dismissed; and

(b)  Eastern Nitrogen Limited pay the Commissioner of Taxation costs of the appeal.

(3)  The respondent pay the appellant’s costs of the appeal.

I publish that order.

AT 10.05 AM THE MATTER WAS CONCLUDED

Areas of Law

  • Tax Law

  • Administrative Law

  • Statutory Interpretation

Legal Concepts

  • Judicial Review

  • Statutory Construction

  • Appeal

  • Jurisdiction

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