Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Bazzo v Commissioner of Taxation [2017] FCAFC 139 Appeal from: Bazzo v Commissioner of Taxation [2017] FCA 71 Caratti v Commissioner of Taxation [2017] FCA 70
File numbers: NSD 306 of 2017 NSD 307 of 2017
Judges: DOWSETT, PAGONE AND DAVIES JJ
Date of judgment: 31 August 2017
Catchwords: TAXATION – construction of Deed of Agreement between parties which limited Commissioner's powers to collect a taxation debt; extent of obligations conferred under Deed of Agreement; whether Deed operated such that general interest charge that continued to accrue after date of execution of Deed of Agreement was not part of 'taxation debt' as defined; whether Deed of Agreement limited Commissioner's ability to collect in respect of general interest charge accruing following execution of Deed of Agreement.
Cases cited: Electricity Generation Corporation (t/as Verve Energy) v Woodside Energy Limited (2014) 251 CLR 640 Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199 Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd (2015) 256 CLR 104 Norman v Federal Commissioner of Taxation (1963) 109 CLR 9 Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd (2004) 219 CLR 165
Date of hearing: 14 August 2017
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 10
Counsel for the Appellants: Mr M Robertson QC
Solicitor for the Appellants: Zafra Legal
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate