Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839 Citation: Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839

Parties: DEPUTY COMMISSIONER OF TAXATION v SONGA OFFSHORE PTE LTD

File number: VID 492 of 2013

Judge: GORDON J

Date of judgment: 19 August 2013

Catchwords: TAXATION – income tax – recovery action – application for summary judgment pursuant to r 26.01 of the Federal Court Rules 2011 (Cth) – certified copies of assessments and evidentiary certificate – summary judgment awarded – Pt IVC objections lodged – application for stay of execution of judgment – stay application refused

Legislation: Federal Court of Australia Act 1976 (Cth) Federal Court Rules 2011 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)

Cases cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Southgate Investments Funds Limited [2010] FCA 1298 Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 8) [2013] FCA 494 Deputy Commissioner of Taxation v Tilley Property Management Services Pty Limited [2011] FCA 678 Imobilari Pty Ltd v Opes Prime Stockbroking Ltd (2008) 252 ALR 41 Jefferson Ford Pty Ltd v Ford Motor Company of Australia Ltd (2008) 167 FCR 372 LNC Industries Limited v B.M.W. (Australia) Limited (1983) 151 CLR 575 at 581 O'Connor v SP Bray Ltd (1936) 36 SR (NSW) 248 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274 Trade World Enterprise Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191