Federal Court of Australia
Federal Court of Australia
Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145 Application for leave to appeal from: Deputy Commissioner of Taxation v Widdup (No 2) [2023] FCA 377
File number(s): NSD 411 of 2023
Judgment of: LOGAN, WHEELAHAN AND HESPE JJ
Date of judgment: 24 August 2023
Catchwords: PRACTICE AND PROCEDURE – application for leave to appeal interlocutory order – moneys paid into court to discharge freezing orders – application that moneys be paid out of court – allegation of material non-disclosure upon ex parte application for freezing order – allegation of maladministration by the Deputy Commissioner of Taxation – disputed application of conclusive evidence provisions in the Taxation Administration Act 1953 (Cth) – disputed risk of dissipation of assets – application refused by primary judge – no sufficient reason to doubt the correctness of the primary judge's decision – no substantial injustice shown – change in underlying foundation of application for leave to appeal – application for leave to appeal refused with costs.
Legislation: Evidence Act 1995 (Cth), ss 28, 140(2) Family Trust Distribution Tax (Primary Liability) Act 1998 (Cth) Federal Court of Australia Act 1976 (Cth), s 24(1A) Income Tax Assessment Act 1936 (Cth), ss 271-10, 271-15, 271-20, 271-90, 272-75 and 272-80 of Sch 2F Taxation Administration Act 1953 (Cth), Part IVC, ss 14ZZM and 14ZZR, ss 350-10 and 388-50 of Sch 1 Federal Court Rules 2011 (Cth), r 7.32
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