STATUTORY RULES
1936. No. 129.
HIGH COURT OF
AUSTRALIA.
Rule of Court.
As of Monday the seventh day of September, 1936.
IT
is ordered as follows:—
That
Order LIa. of
Part I. of the Rules of this Court be amended in the manner hereinafter
appearing, that is to say—
1. Rule 4
is repealed.
2. Rule 5
is repealed and the following rule is substituted therefor:—
Notice offorwarding
of objection.
“5. When the
Commissioner of Taxation has forwarded an objection to a Court under section
188 or section 189 of the Income
Tax Assessment Act 1936 he shall within ten days thereafter give
notice to the taxpayer that he has done so.”
3. Rule 6
is repealed and the following rule is substituted therefor:—
Setting down
appeal for hearing.
“6. The taxpayer
dissatisfied with a decision of the Commissioner of Taxation under the Income Tax Assessment Act
1936 whose objection has been forwarded to the High Court or the Supreme Court
of a State under section 188 or section 189 of the Income
Tax Assessment Act 1936 shall within ten days after receiving
notice from the Commissioner that he has forwarded the notice of objection set
down the appeal for hearing at the next available sittings of the Court to
which the objection has been forwarded. The appellant shall give to the
Commissioner ten days’ notice of the date of the sittings for which the appeal
has been set down to be heard.”
4. Rule 7
is repealed and the following rule is substituted therefor:—
Documents to be
forwarded to Court.
“7. When the
Commissioner forwards an objection to a Court he shall with the objection
forward to the proper officer of the Court a copy of the assessment for the
year in question including any amendment thereof, of the notice or notices of
objection, of the notice or notices of decision and of any other documents
necessary for the hearing of the appeal. If any dispute shall arise between the
parties concerning the documents so to be forwarded a Justice or Judge of the
Court to which the appeal is brought may direct that any other document shall
be forwarded.”
5. Rule 8
is repealed.
6. Rule 9
is amended by omitting the figures “1910-14” and inserting in their stead the
figures “1910-1934” and by omitting the figures “1915” and inserting in their
stead the figures “1936”.
*Noticed
in the Commonwealth
Gazette
on, 24th September, 1936.
5109-Price 3d.
7. Rule
10 is amended by omitting the words and figures Subsection 6 of Section 51 of
the Income Tax
Assessment Act 1925-28” and inserting in their stead the words
and figures “Sub-section (1.) of Section 196 of the Income Tax Assessment Act
1936”.
8. Rule 11 is amended by omitting the
figures “1901” and inserting in their stead the figures “1901-1932”.
9. Rule 13 is amended by omitting the
figures “1904-26 ” and inserting in their stead the figures “ “1903-1934”.
10. Paragraph (b) of rule 15 is amended by omitting the word “ five ” and
inserting in its stead the word “ six”, and by inserting after the word “
transcript ” the words “ or such other number as the Registrar may direct ”.
11. Rule 17 is amended by omitting the
figures “1910-27” and inserting in their stead the figures “ 1910-1934 ”.
12. Rule 20 is amended by omitting the
figures “1904-26” and inserting in their stead the figures “1903-1934”,
13. Paragraph (b)
of rule 22 to amended by omitting the word “five” and inserting
in its stead the Word “six”, and by inserting after the word “ transcript ” the
words or such other number as the Registrar may direct ”
14. Rule 24 is amended by omitting the
figures “1903-25” and inserting in their stead the figures “ 1903-1933 ”,
J. G. LATHAM C.J
H. E. STARKE J.
(i.s) OWEN DIXON J.
H. V. EVATT
J.
EDWARD
A. McTIERNAN J.
J. G. Davies,
Deputy Registrar.
By
Authority: L. F. Johnston, Commonwealth
Government Printer, Canberra.