Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 96 Citation: Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 96
Parties: MACQUARIE BANK LIMITED ACN 008 583, MACQUARIE GROUP LTD ACN 122 169 279 v COMMISSIONER OF TAXATION, JAMES CAMPBELL
File number: NSD 198 of 2013
Judge: GRIFFITHS J
Date of judgment: 12 February 2013
Catchwords: PRACTICE AND PROCEDURE – interlocutory injunction – ex parte application for injunction restraining the first respondent from issuing amended taxation assessments – where no allegation of bad faith – application of Independent Holdings v Deputy Federal Commissioner of Taxation (1992) 38 FCR 68 and Lucas v O'Reilly (1979) 36 FLR 102
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1936 (Cth), ss 125EF, 170, 177 Judiciary Act 1903 (Cth) , s 39B Taxation Administration Act 1953 (Cth), Pt IVC
Cases cited: Deputy Federal Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Independent Holdings v Deputy Federal Commissioner of Taxation (1992) 38 FCR 68 Lucas v O'Reilly (1979) 36 FLR 102
Date of hearing: 12 February 2013
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 17
Counsel for the Applicant: Mr I. Jackman SC with Ms R. Seiden and Mr J.Potts
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