Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Williment v Commissioner of Taxation [2010] FCA 808 Citation: Williment v Commissioner of Taxation [2010] FCA 808
Parties: DOUGLAS WILLIMENT, WARREN SCANLON, STEPHEN TESORIERO, TRAVIS RUDOWSKI and STEPHEN CLARKE v FEDERAL COMMISSIONER OF TAXATION
File number(s): NSD 918 of 2010
Judge: PERRAM J
Date of judgment: 23 July 2010
Catchwords: TAXATION – Taxation administration – Notice of compulsory attendance to give evidence – Power of court to restrain the Commissioner from proceeding on an issued notice – Injunctive relief inadequate to prevent the operation of an issued notice – Power to order mandatory injunction directing the Commissioner to repeal, rescind, revoke or amend the notice under s 33(3) Acts Interpretation Act 1901 (Cth) PRACTICE AND PROCEDURE – Interlocutory injunction – Discretionary remedy – Unexplained delay in bringing application a basis for refusing relief
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) Sch 1, s 353-10
Cases cited: Carlton and United Breweries (NSW) Pty Ltd v Bond Brewing Company New South Wales Ltd (1987) 76 ALR 633 applied Network Ten Ltd v Fulwood (1995) 62 IR 43 cited
Date of hearing: 23 July 2010
Date of last submissions: 23 July 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 18
Counsel for the Applicants: Mr I S Young
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