Ransley v Commissioner of Taxation [2016] FCA 778

FEDERAL COURT OF AUSTRALIA

Ransley v Commissioner of Taxation [2016] FCA 778 File number(s): NSD 316 of 2015

Judge(s): JAGOT J

Date of judgment: 5 July 2016

Catchwords: TAXATION - Whether civil proceedings should be stayed pending resolution of related criminal proceedings - where proceedings involve common issues – whether prejudice established

Legislation: Crimes Act 1900 (NSW) s 178BB Evidence Act 2005 (Cth) s 128 Federal Court of Australia Act 1976 (Cth) s 17, 37AF Taxation Administration Act 1953 (Cth) s 14ZZ

Cases cited: A J Bush & Sons (Manufactures) Pty Ltd v Bhanotar [2016] NSWSC 422 Baker: Re Flatwash Pty Ltd v Federal Commissioner of Taxation (1987) 19 ATR 11; 87 ATC 4626 Cameron's Unit Services Pty Ltd v Kevin R Whelpton & Associates Pty Ltd (1984) 4 FCR 428 Chambers v Federal Commissioner of Taxation [1999] FCA 163; (1999) 41 ATR 233 Commissioner of the Australian Federal Police v W [2016] NSWSC 683 Commissioner of the Australian Federal Police v Zhao [2015] HCA 5; (2015) 255 CLR 46 Golden City Car & Truck Centre Pty Ltd v Deputy Commissioner of Taxation [1999] FCA 922; (1999) 42 ATR 379 Hua Wang Bank Berhad v Commissioner of Taxation (No 9) [2013] FCA 1022; (2013) 96 ATR 583 Hua Wang Bank Berhad v Commissioner of Taxation (No 15) [2013] FCA 1124; (2013) 217 FCR 26 Hua Wang Bank Berhad v Commissioner of Taxation (No 16) [2014] FCA 1407 Hurley v Federal Commissioner of Taxation (1992) 37 FCR 11 Lee v The Queen [2014] HCA 20; (2014) 253 CLR 458 Reid v Howard (1995) 184 CLR 1 Ruzehaji v Commissioner of the Australian Federal Police [2015] SASCFC 182; (2015) 124 SASR 355 Seller v Commissioner of Taxation [2013] FCA 1373; (2013) 308 ALR 376 Song v Ying [2010] NSWCA 237; (2010) 79 NSWLR 442 X7 v Australian Crime Commission [2013] HCA 29: (2013) 248 CLR 92 Zhao v Commissioner of the Australian Federal Police [2014] VSCA 137; (2014) 43 VCR 187