IN THE STATUTORY TRIBUNAL, FIJI ISLANDS
SITTING AS THE TAX TRIBUNAL

Income Tax Appeal No 2 of 2012
Income Tax Appeal No 3 of 2012
Income Tax Appeal No 4 of 2012

BETWEEN:

Three Holding Companies
Applicant

AND:

FIJI REVENUE & CUSTOMS AUTHORITY
Respondent

Counsel: Mr P Knight of Cromptons Lawyers for the Applicants Mr S Ravono, FRCA Legal Unit, for the Respondent

Date of Decision: Tuesday 27 November 2012 

INTERLOCUTORY DECISION 

Application for Adjournment of Hearing Pending Appeal – Section 11 Income Tax Act (Cap 201) 

1.	This is an application by the Applicants requesting that the Tribunal adjourn hearing of Matters No 2,3 and 4 of 2012, until such time as the appeal in High Court (HBT 4 of 2012) is disposed of by that court. 

2.	After hearing the views of the parties, I believe that the common issues raised by the Applicants are not so significant, as to warrant an abandonment of the hearing dates.

3.	On that basis the application is refused.

4.	The parties are given a further 7 days which to provide any additional responses to Submissions already made.

5.	If the Applicants no longer consent to this Tribunal's jurisdiction, in accordance with Section 81(2)(b) of the Tax Administration Decree 2009, they will need to notify the Respondents within 7 days from today's date. 

The Tribunal orders accordingly. 

Mr Andrew J See 
Resident Magistrate