FEDERAL COURT OF AUSTRALIA

 

Krampel Newman Partners Pty Ltd v Commissioner of Taxation [2003] FCA 123

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

 

Krampel Newman Partners Pty Ltd ACN 005 533 764, Cosmotec Australia Pty Ltd ACN 007 119 717, Project Hardware Pty Ltd ACN 004 867 083, Michael Robert Martin, William Gerard Graham, Stephen John Costley, Martin Tobias Sammon, Gerrard John Sullivan, Bruce Richard Penny  -v-  Commissioner of Taxation of the Commonwealth of Australia

V799 of 2000

 

and

 

Medico Legal Pty Ltd (ACN 062 936 305), Suzanne Martin, On Ventures Pty Ltd (ACN 058 936 819) Formerly Medico-Legal Administration Pty Ltd  -v-  Commissioner of Taxation of the Commonwealth of Australia

V965 of 2000

 

And

 

Component Suppliers International Pty Ltd (ACN 006 907 259),  Blacktak Pty Ltd (ACN 055 815 202) And Lygon Holdings Pty Ltd (ACN 055 815 202)  -v-  Commissioner of Taxation of the Commonwealth of Australia

V135 of 2001

 

 

RYAN J

28 FEBRUARY 2003

MELBOURNE



IN THE FEDERAL COURT OF AUSTRALIA

 

VICTORIA DISTRICT REGISTRY

V799 of 2000

 

BETWEEN:

KRAMPEL NEWMAN PARTNERS PTY LTD ACN 005 533 764

First Applicant

 

COSMOTEC AUSTRALIA PTY LTD ACN 007 119 717

Second Applicant

 

PROJECT HARDWARE PTY LTD ACN 004 867 083

THIRD APPLICANT

 

MICHAEL ROBERT MARTIN

Fourth Applicant

 

WILLIAM GERARD GRAHAM

Fifth Applicant

 

STEPHEN JOHN COSTLEY

Sixth Applicant

 

MARTIN TOBIAS SAMMON

Seventh Applicant

 

GERRARD JOHN SULLIVAN

Eighth Applicant

 

BRUCE RICHARD PENNY

Ninth Applicant

 

AND:

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

 

AND BETWEEN:

V965 of 2000

 

MEDICO LEGAL PTY LTD (ACN 062 936 305)

First Applicant

 

AND:

SUZANNE MARTIN

Second Applicant

 

AND:

ON VENTURES PTY LTD (ACN 058 936 819) formerly MEDICO-LEGAL ADMINISTRATION PTY LTD

Third Applicant

 

AND:

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

AND BETWEEN:

V135 of 2001

 

COMPONENT SUPPLIERS INTERNATIONAL PTY LTD (ACN 006 907 259)

First Applicant

 

AND:

BLACKTAK PTY LTD (CAN 055 815 202)

Second Applicant

 

AND:

LYGON HOLDINGS PTY LTD (ACN 055 815 202)

Third Applicant

 

AND:

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

 

JUDGE:

RYAN J

DATE:

28 FEBRUARY 2003

PLACE:

MELBOURNE


CORRIGENDUM

 

 

Amendment to the Reasons for Judgment of Ryan J published 28 February 2003.

 

The second word in paragraph 4 of the Orders in V 799 of 2002, being the word “other”, be amended to read “otherwise”.

 

 

 

Dated:              4 March 2003.

 

 

 

 

 

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Associate to Justice D M Ryan