Chambers v Commissioner of Taxation [1999] FCA 163

FEDERAL COURT OF AUSTRALIA

Chambers v Commissioner of Taxation [1999] FCA 163 PRACTICE AND PROCEDURE – exercise of discretion to stay proceedings pending possible institution of criminal proceedings involving similar issues – likelihood of prejudice to applicant – relevance of potential availability of certificate under s 128 Evidence Act 1995 (Cth). Federal Court Rules O 52B Director of Public Prosecutions Act 1983 (Cth) Crimes Act 1900 (NSW)s 178BA Taxation Administration Act 1953 (Cth) ss 14ZU and 14ZZO Evidence Act 1995 (Cth) s 128 Federal Commissioner of Taxation v Ahern (1986) 17 ATR 535 applied Deputy Commissioner of Taxation v Alvaro (1990) 21 ATR 726 applied Hurley v Commissioner of Taxation (1992) 37 FCR 11 applied Baker; Re Flatwash Pty Ltd v Federal Commissioner of Taxation (1987) 87 ATC 4626 applied Krakouer v The Queen [1998] HCA 43; 155 ALR 586 considered Cameron's Unit Services Pty Ltd v Kevin R Whelpton Associates (Australia) Pty Ltd (1984) 4 FCR 428 considered Grofam Pty Ltd v Australia & New Zealand Banking Group Ltd (1993) 43 FCR 408 considered McMahon v Gould (1982) 1 ACLC 98 considered

ALLEN WILLIAM CHAMBERS v COMMISSIONER OF TAXATION

SG 51 and 52 of 1998

MANSFIELD J

ADELAIDE

26 FEBRUARY 1999

IN THE FEDERAL COURT OF AUSTRALIA SG 51 OF 1998

SOUTH AUSTRALIA DISTRICT REGISTRY SG 52 OF 1998

BETWEEN: ALLEN WILLIAM CHAMBERS

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: MANSFIELD J

DATE OF ORDER: 26 FEBRUARY 1999

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT:

1. The application for a stay of these proceedings is refused.

2. The time for the applicant to file and serve the affidavits upon which he proposes to rely at the hearing is extended to 2 March 1999.

3. The time for the respondent to file and serve the affidavits upon which he proposes to rely at the hearing is extended to 24 March 1999.