FEDERAL COURT OF AUSTRALIA

 

Harts Fidelity Pty Ltd v Chapman, Deputy Commissioner of Taxation [1999] FCA 1033

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HARTS FIDELITY PTY LTD, HARTS PTY LTD and NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST v STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION

Q 145 of 1999

And

NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST v STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION

Q 189 of 1999

 

 

 

 

KIEFEL J

30 JULY 1999

BRISBANE


IN THE FEDERAL COURT OF AUSTRALIA

 

QUEENSLAND DISTRICT REGISTRY

Q 145 OF 1999

 

BETWEEN:

HARTS FIDELITY PTY LTD

First Applicant

 

HARTS PTY LTD

Second Applicant

 

NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST

Third Applicant

 

AND:

STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION

Respondent

 

AND:

 

IN THE FEDERAL COURT OF AUSTRALIA

 

QUEENSLAND DISTRICT REGISTRY

Q 189 OF 1999

 

BETWEEN:

NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST

Applicant

 

AND:

STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION

Respondent

 

 

JUDGE:

KIEFEL J

DATE:

30 JULY 1999

PLACE:

BRISBANE

 

CORRIGENDUM

 

In the Reasons for Judgment of the Honourable Justice Kiefel delivered 30 July 1999 [1999] FCA 1033:

 

1.         At paragraph 50, line 4 replace the word “trustee” with the word “officer”.

 

2.         At paragraph 55, line 11 replace the word “released” with the word “refused”.

 

 

Associate

16 August 1999