IN THE MATTER of the Income Tax Assessment Act 1936 and in the matter of an appeal thereunder against an assessment of income tax for the year ended 30 September 1987
BETWEEN:
AUSTRALIA AND NEW ZEALAND SAVINGS BANK LIMITED
Applicant
AND:
THE COMMISSIONER OF TAXATION 0 F THE
COMMONWEALTH 0
F
AUSTRALIA
Respondent
- -
CORAM:
Jenkinson J.
PLACE :
Melbourne
m:
26 April, 1991
MINUTE OF ORDER
The directions hearing be adjourned until 2 July
THE COURT ORDERS THAT:
1. The applicant file and serve within 28 days particulars of its grounds of objections (including its response to any request for particulars already served).
2. The respondent file and serve within 56 days its grounds of disallowance of objections (including its response to any request for grounds or particulars already served).
4. Each party's costs of the directions hearing on 2 2 April 1991 be reserved.
NOTE:
Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
Details
AGLC
Telescourt v Commonwealth [1991] FCA 205
Case
[1991] FCA 205
Decision Date
CaseChat Overview and Summary
The case of Telescourt v Commonwealth involved Australia and New Zealand Savings Bank Limited (the applicant) and the Commissioner of Taxation of the Commonwealth of Australia (the respondent). The applicant sought to appeal an assessment of income tax for the year ended 30 September 1987 under the Income Tax Assessment Act 1936. The dispute was heard in the Federal Court of Australia, Victoria District Registry.
The legal issues before the court included determining the correct interpretation and application of the provisions of the Income Tax Assessment Act 1936 in relation to the income tax assessment of the applicant. Specifically, the court had to consider whether the applicant was entitled to certain tax deductions or credits that it claimed in its assessment, and whether the respondent's disallowance of those claims was justified.
In its decision, the court outlined the procedural steps required for the case to proceed. The applicant was ordered to file and serve particulars of its grounds of objections within 28 days, and the respondent was ordered to file and serve its grounds of disallowance of objections within 56 days. The court also reserved each party's costs of the directions hearing for later determination. The court's order emphasised the procedural framework established by the Federal Court Rules for the settlement and entry of orders in such matters.
The court's decision provided a clear path for the case to progress, ensuring that both parties had the opportunity to present their arguments and evidence on the substantive issues of the case. The court's procedural orders were designed to facilitate an efficient and fair resolution of the dispute, while also ensuring that the legal rights of both parties were protected.