Dinning v Commissioner of Taxation [1999] FCA 1138

Dinning v Commissioner of Taxation [1999] FCA 1138

On the evidence, the employer of each applicant has at all material times been the company formerly registered as Ansett Transport Industries (Operations) Pty Ltd, the name of which was changed in September 1994 to Ansett Australia Ltd.

Jurisdiction
Australia
Judgment Date
13 August 1999
Procedural Posture
Application / Determination of Reserved Question and Directions
Outcome
Declaration made as to the proper employer; application adjourned for further directions
Legal Topics
['employer Identification Under S 218 of the Income Tax Assessment Act 1936' 'issuance of S 218 Notices' 'interpretation of Employment Documents']
['taxation Law' 'employment Law'] ['employer Identification Under S 218 of the Income Tax Assessment Act 1936' 'issuance of S 218 Notices' 'interpretation of Employment Documents']

Case Brief

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Procedural Posture

Application / Determination of Reserved Question and Directions

Legal Issues

  1. 1 ['Whether the notice under s 218 of the Income Tax Assessment Act 1936 issued to Ansett Australia Holdings Ltd was effectively issued to the employer of each applicant (except Mr Raniere)' 'Which company was, at all material times, the employer of the applicants']

Ratio Decidendi

On the evidence, the employer of each applicant has at all material times been the company formerly registered as Ansett Transport Industries (Operations) Pty Ltd, the name of which was changed in September 1994 to Ansett Australia Ltd.

Court Disposition

Declaration made as to the proper employer; application adjourned for further directions

Orders

  • ['Declared that the employer of each of the applicants has at all material times been the company formerly registered as Ansett Transport Industries (Operations) Pty Ltd and now registered as Ansett Australia Ltd.' 'Application adjourned for further directions to 30 September 1999.' 'Any motion on notice by the...