TAXATION – Wine Equalisation Tax; Objection against the Commissioner’s decision to refuse an application for approval under s 77FD of the Excise Act 1901 (Cth) for the Appli
TAXATION – construction of Deed of Agreement, Guarantee and Indemnity – Commissioner and taxpayer in dispute as to the alleged taxation liabilities as described in Amended Assessments a
INCOME TAX – capital gains tax – roll over relief – whether Family Court order resulted in a change of ownership within the meaning of s 104-10 of the Income Tax Assessment Act 199
CONTEMPT OF COURT – documents obtained through summonses – holder of the documents subject to the principle in Harman v Secretary of State for Home Department [1983] 1 AC
INCOME TAX – assessment of receipts of income said to be loans – appeal from Administrative Appeals Tribunal decision that assessment based on finding receipts were income not excessive
COSTS - appeal – two grounds of appeal – each party was successful on one ground of appeal – the appellant was successful on an argument raised in a late amendment to the grounds o
CORPORATIONS –interlocutory application of liquidator for remuneration – whether the application be dealt with in the absence of the public – whether the application be dealt
