Commonwealth Numbered Regulations

1992 No. 43 FEDERAL COURT RULES (AMENDMENT) - RULE 3

  3.1   After Order 52A, insert:


"ORDER 52B-APPEALS AGAINST APPEALABLE
OBJECTION DECISIONS MADE UNDER THE
TAXATION ADMINISTRATION ACT 1953 Interpretation

"1. (1) In this Order:
'appeal' means an appeal to which this Order applies under rule 2;
' Taxation Administration Act' means the Taxation Administration Act 1953.

"(2) Expressions used in this Order that are defined for the purposes of Part
IVC of the Taxation Administration Act have the same meaning in this Order as
they have in that Part. Application of this Order

"2. This Order applies to an appeal against an appealable objection decision.
Application of Order 52A

"3. Subject to this Order and to any other law of the Commonwealth, the
following provisions of Order 52A apply to an appeal against an appealable
objection decision: rule 1, subrules 2 (2) and (3), rules 4, 5, 10, 13 and 14,
and rules 17 to 24 (inclusive). Commencement of Appeals

"4. (1) An appeal must be commenced by filing an application in accordance
with Order 4, rule 1.

"(2) The following provisions of Order 4, with any appropriate changes and
subject to any direction of the Court or a Judge, apply to an appeal: rules 4,
5, 7, 8, 10, 11, 13 and 14.

"(3) An application must:

   (a)  be in Form 55D; and

   (b)  set out:

        (i)    brief details of the appealable objection decision; and

        (ii)   the address of the office of the Australian Taxation Office
               shown on the written notice of the appealable objection
               decision served on the applicant under the
               Taxation Administration Act; and

   (c)  be filed in the Registry of the Court in the State or Territory in
        which the Taxation Office is located.

"(4) The applicant must serve a sealed copy of the application on the
Commissioner, as respondent, at the office of the Australian Government
Solicitor in that State or Territory.

"(5) The date fixed for the directions hearing must be a date at least 5 weeks
after the date on which the application was filed. Documents to be filed and
served by the Commissioner

"5. Within 28 days after a sealed copy of an application is served on the
Commissioner, the Commissioner must:

   (a)  file:

        (i)    a notice of appearance in Form 15; and

        (ii)   a copy of the notice of the appealable objection decision
               concerned; and

        (iii)  a copy of the taxation objection concerned; and

        (iv)   any return or other document in the Commissioner's possession
               or under the Commissioner's control to which the taxation
               objection relates that is relevant to the hearing of the
               matter; and

        (v)    a statement outlining succinctly the Commissioner's contentions
               and the facts and issues in the appeal as the Commissioner
               perceives them; and

   (b)  serve on the applicant:

        (i)    a sealed copy of the notice of appearance; and

        (ii)   a list of the documents filed under subparagraphs (a) (ii) to
               (iv) (inclusive) ; and

        (iii)  a copy of the statement referred to in subparagraph (a) (v).
               Notice of setting down for hearing

"6. (1) The Registrar must notify the applicant in writing of the date, time
and place of the hearing as soon as practicable after an appeal is set down
for hearing.

(2) Within 7 days after the date of the notice, the applicant must file in the
Registry a notice in Form 55E and serve a copy on the respondent.".