Commissioner of Taxation v Oswal (No 3) [2015] FCA 276

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Oswal (No 3) [2015] FCA 276 Citation: Commissioner of Taxation v Oswal (No 3) [2015] FCA 276

Parties: COMMISSIONER OF TAXATION v RADHIKA PANKAJ OSWAL and MERCURY SERVICES LIMITED

File number: WAD 264 of 2012

Judge: GILMOUR J

Date of judgment: 27 March 2015

Catchwords: PRACTICE AND PROCEDURE – application by first respondent for stay of proceeding pending the determining of another proceeding – whether the determination of one proceeding was likely to have a material effect on the other proceeding – "creditors" under s 89(1) of the Property Law Act 1969 (WA) – pleading as to beliefs

Legislation: Bankruptcy Act 1966 (Cth) s 121 Conveyancing Act 1919 (NSW) s 37 Federal Court of Australia Act 1976 (Cth) s 23 Judiciary Act 1903 (Cth) s 39B(1A)(a) Property Law Act 1969 (WA) s 89 Federal Court Rules 2011 (Cth) r 16.51

Cases cited: Barton v Deputy Commissioner of Taxation of the Commonwealth of Australia (1974) 131 CLR 370 Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9) and (No 10) (2008) 39 WAR 1 Burrup Fertilisers Pty Ltd (Receivers and Managers Appointed) v Oswal (No 7) [2012] FCA 1185 Cannane v J Cannane Pty Limited (in liquidation) (1998) 192 CLR 557 Chen v Marcolongo (2009) 260 ALR 353 Commissioner of Taxation v Oswal [2012] FCA 1507 CSR Limited v Cigna Insurance Australia Limited (1997) 189 CLR 345 Henry v Henry (1996) 185 CLR 571 Marcolongo v Chen (2011) 242 CLR 546 Oswal v Apache Corporation [2014] FCA 642 Ramsey Food Processing Pty Ltd v Tomlinson [2014] NSWCA 237 Re Hyams; Offical Receiver v Hyams (1970) 19 FLR 232 Rogers v The Queen (1994) 181 CLR 251 Sterling Pharmaceuticals Pty Limited v The Boots Company (Australia) Pty Limited (1992) 34 FCR 287 Trustees of the Property of Cummins v Cummins (2006) 227 CLR 278