Unit Trend Services Pty Ltd v Commissioner of Taxation [2013] FCA 333

FEDERAL COURT OF AUSTRALIA

Unit Trend Services Pty Ltd v Commissioner of Taxation [2013] FCA 333 Citation: Unit Trend Services Pty Ltd v Commissioner of Taxation [2013] FCA 333

Parties: UNIT TREND SERVICES PTY LTD ACN 010 382 242 v COMMISSIONER OF TAXATION

File number: QUD 789 of 2012

Judge: LOGAN J

Date of judgment: 5 April 2013

Corrigendum: 27 May 2013

Catchwords: PRACTICE AND PROCEDURE – application for a stay pursuant to s 25(2) of the Federal Court of Australia Act 1976 (Cth) and r 41.03 of the Federal Court Rules 2011 (Cth) – applicant seeks a stay of the judgment of the Full Court of the Federal Court of Australia pending the outcome of a special leave application filed in the High Court of Australia to appeal from the Full Court's orders – where Full Court's orders required the Commissioner (applicant) to refund monies to Unit Trend Services (respondent) – where the applicant's special leave application was adjourned by the High Court and referred to a Full Court of the High Court constituted by five justices to be argued as if on appeal – where the application was heard by the Full Court of the High Court and judgment reserved – whether the grant of stay would cause loss to the respondent to the special leave application – where the balance of convenience lies

Legislation: Constitution s 75(v) Administrative Appeals Tribunal Act 1975 (Cth) s 44 Federal Court of Australia Act 1976 (Cth) s 25 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZZL, 14ZZQ Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) s 8C Federal Court Rules 2011 (Cth) r 41.03