Federal Register of Legislation - Australian Government

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High Court of Australia - Rules of Court

SR 1918 No. 52 Regulations as made
Principal Rules
Date of repeal 31 Dec 1928
Repealed by Repealed by High Court Rules of Australia (SR 1928 No. 118)

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.

OvalEDMUND BARTON, J.

ISAAC A. ISAACS, J.

CHAS. POWERS, J.

G. E. RICH, J.

J. W. O’HALLORAN,

Principal Registrar.

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Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.