Deputy Commissioner of Taxation v Leaver [2015] FCA 1454

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Leaver [2015] FCA 1454 Citation: Deputy Commissioner of Taxation v Leaver [2015] FCA 1454

Parties: DEPUTY COMMISSIONER OF TAXATION v JOHN LEAVER (AND OTHERS NAMED IN THE SCHEDULE); RUSSELL ASSOCIATES LIMITED v DEPUTY COMMISSIONER OF TAXATION DEPUTY COMMISSIONER OF TAXATION v VANDA RUSSELL GOULD; VANDA RUSSELL GOULD v DEPUTY COMMISSIONER OF TAXATION

File numbers: NSD 568 of 2015 NSD 576 of 2015

Judge: PAGONE J

Date of judgment: 17 December 2015

Catchwords: PRACTICE AND PROCEDURE – summary judgment – strike out – reasonable prospect of success – failure to disclose reasonable cause of action or defence or other case appropriate to the nature of the pleading – leave to re-plead TAXATION – assessment – validity of assessment – conclusive evidence – conscious maladministration – bad faith – illegality – state of mind – requirement to plead particulars

Legislation: Federal Court Rules 2011 (Cth) rr 16.21, 16.43, 30.11 Income Tax Assessment Act 1936 (Cth) ss 175, 177 Public Service Act 1999 (Cth) ss 13(1), 13(8), 13(11) Taxation Administration Act 1953 (Cth) Sch 1 ss 255-45, 350-10

Cases cited: Denlay v Federal Commissioner of Taxation (2011) 193 FCR 412 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Hua Wang Bank Berhad v Federal Commissioner of Taxation (No 7) (2013) 217 FCR 1 J&A Vaughan Super Pty Ltd (Trustee) v Becton Property Group Ltd [2014] FCA 581 Mulhern v Bank of Queensland [2015] FCA 44 Young Investments Group Pty Ltd v Mann (2012) 293 ALR 537