Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Groves v Commissioner of Taxation (No 4) [2012] FCA 658 Citation: Groves v Commissioner of Taxation (No 4) [2012] FCA 658
Parties: LE NEVE ANN GROVES v COMMISSIONER OF TAXATION
File number: QUD 582 of 2010
Judge: LOGAN J
Date of judgment: 15 March 2012
Catchwords: PRACTICE AND PROCEDURE – stay of proceedings –separate though related proceeding to subject of federal revenue controversy pending in State court – exercise of judicial discretion as to whether to adjourn federal tax appeal pending outcome of State court proceeding – consent not determinative – considerations relevant to exercise of discretion discussed – stay granted pending conclusion of State court proceeding
Legislation: Income Tax Assessment Act 1936 (Cth) s 170 Land Tax Assessment Act 1910 (Cth)
Cases cited: Citigroup Pty Ltd v Mason (2008) 250 ALR 7 considered Executor Trustee and Agency Company of South Australia Limited v Deputy Federal Commission of Taxes South Australia (1939) 62 CLR 545 considered Groves v Commissioner of Taxation (No 3) [2011] FCA 635 referred to Groves v Groves [2011] QSC 411 referred to Telstra Corporation Limited v Minister for Broadband Communications and the Digital Economy [2008] FCAFC 7 considered
Date of hearing: 15 March 2012
Place: Brisbane
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 20
Solicitor for the Applicant: Cooper Grace Ward
Counsel for the Respondent: Mr P Flanagan SC with Mr S Lumb
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