Commissioner of Taxation v Donoghue [2015] FCA 337

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Donoghue [2015] FCA 337 Citation: Commissioner of Taxation v Donoghue [2015] FCA 337

Parties: COMMISSIONER OF TAXATION v GARRY JOHN DONOGHUE

File numbers: QUD 110 of 2015 QUD 128 of 2015 QUD 129 of 2015

Judge: EDMONDS J

Date of judgment: 14 April 2015

Catchwords: PRACTICE AND PROCEDURE – applications for stay of judgments appealed from under r 36.08 Federal Court Rules 2011 – where order to quash income tax assessments – where order to quash Departure Prohibition Order – where order for costs – where order dismissing consequential debt recovery proceedings – where order for removal of caveat – whether appeals rendered nugatory if orders not stayed – where appeals reasonably arguable – whether prejudice in granting stay

Legislation: Income Tax Assessment Act 1936 (Cth) s 175 Federal Court Rules 2011 r 36.08

Cases cited: Alexander v Cambridge Credit Corporation Ltd (Receivers Appointed) (1985) 2 NSWLR 685 cited Commissioner of Taxation of the Commonwealth of Australia v Futuris Corporation Limited (2008) 237 CLR 146 cited Denlay v Federal Commissioner of Taxation (2011) 193 FCR 412 cited Federal Commissioner of Taxation v Multiflex Pty Ltd (2011) 82 ATR 724 cited Heather v P E Consulting Group Ltd [1973] Ch 189 cited Maher v Commonwealth Bank of Australia [2008] VSCA 122 cited Moder & Anor v Commonwealth of Australia (2012) 261 FLR 396 cited Powerflex Services Pty Ltd & Ors v Data Access Corporation (1996) 67 FCR 65 cited Re Middle Harbour Investments Ltd (In Liq) (unreported, Court of Appeal, NSW, 15 December 1976) cited