STATUTORY RULES.
1918. No. 52.
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IN THE HIGH COURT OF AUSTRALIA.
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As
of Tuesday, the 4th day of December, a.d.
1917.
It
is ordered as follows:—
The following Order shall stand as
Order LI A. of the Rules of the High Court:—
ORDER LI A.
Appeals in
Matters Relating to Land Tax and Income Tax.
1.—Land Tax Appeals.
Appeal by notice of motion.
1. A
taxpayer who is dissatisfied with an assessment made by the Commissioner of
Land Tax, or in the case of an assessment of land situated in one State only,
by a Deputy Commissioner, may within thirty days after the service upon him by
post of notice of the decision of the Commissioner or Deputy Commissioner
appeal from such decision.
The appeal shall be instituted by notice of motion, which
shall specify the Court to which the appeal is to be brought, and state fully
the grounds of appeal, and shall be served on the Commissioner or Deputy
Commissioner. A copy thereof shall be filed in the proper office of that Court.
Hearing.
2. The
appeal shall be set down for hearing on a day appointed by the Court to which
it is brought for the hearing of such appeals. Ten days’ notice shall be given
by the appellant to the respondent of the day for which the appeal has been so
set down.
Documents for hearing.
3. The
Commissioner, or Deputy Commissioner, as the case may be, shall forthwith after
service of the notice of motion on him forward to the proper officer of the
Court to which the appeal is brought copies of all such documents as may be
necessary for the hearing of the appeal.
2.—Income Tax Appeals.
Appeal by notice of motion.
4. A
taxpayer who is dissatisfied with an assessment made by the Commissioner of
Taxation may within thirty days after the service by post of notice of the
decision of the Commissioner appeal from such decision.
The appeal shall be instituted by notice of motion, which
shall specify the Court to which the appeal is to be brought, and state fully
the grounds of appeal, and shall
be served on the Commissioner. A copy thereof shall be filed in the proper
office of that Court.
C.16253.—Price 3d.
Effect of treating notice of objection
as an appeal.
5. When
a taxpayer, in pursuance of Section 37 of the Income Tax Assessment Act 1915,
asks the Commissioner to treat his notice of objection as an appeal, the Commissioner shall forthwith forward the notice of
objection to the Court to which the appeal is to be brought, and shall
give notice to the taxpayer that he has done so. Such last-mentioned notice
shall have the same operation, and thereupon the same proceedings shall be
taken as if the taxpayer had on the date thereof served a notice of appeal to
the same effect under the last preceding Rule.
Hearing
6. The
appeal shall be set down for hearing on a day appointed by the Court to which
it is brought for the hearing of such appeals. Ten days’ notice shall be given
by the appellant to the respondent of the day for which the appeal has been set
down to be heard.
Documents for hearing.
7. The Commissioner
shall forthwith after service of the notice of motion on him forward
to the proper officer of the Court to which the appeal is brought copies of all such documents as may
be necessary for the hearing of the appeal.
3.—General.
Papers for Justice.
8. Four
days at least before the day for which an appeal has been set down to be heard,
the appellant shall lodge in the proper office of the Court a copy of the
necessary documents for the use of the Court. The cost of copies of unnecessary
documents will not be allowed.
General practices as to special
cases to apply.
9. Except
as in this Order otherwise provided, the provisions of Order XXXII. shall be
applicable to Special Cases stated under the provisions of the Land Tax
Assessment Act 1910—14 or of the Income Tax Assessment Act 1915.
S. W. GRIFFITH, C.J.
EDMUND BARTON, J.
ISAAC A. ISAACS, J.
CHAS. POWERS, J.
G. E. RICH, J.
J.
W. O’HALLORAN,
Principal
Registrar.
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