Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Bosanac (No 2) [2016] FCA 945 File number: WAD 291 of 2015
Judge: MCKERRACHER J
Date of judgment: 12 August 2016
Catchwords: TAXATION – applications for a stay of execution of judgment – relevant principles in relation to the power to order a stay on the application of a taxpayer – whether a stay may be granted on the basis of extreme personal hardship – whether the capacity to pursue an appeal if bankrupted could be significantly impeded and result in the requisite hardship – belated application for discharge of freezing orders
Legislation: Income Tax Assessment Act 1936 (Cth) s 170 Taxation Administration Act 1953 (Cth) ss 14ZU, 14ZY, 14ZZ(a), 14ZZL, 14ZZN
Cases cited: Commissioner of Taxation v Bosanac [2016] FCA 448 Deputy Commissioner of Taxation v Denlay [2010] QCA 217 Deputy Commissioner of Taxation v Akers (1989) 89 ATC 4725 Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918 Snow v Deputy Federal Commissioner of Taxation (WA) (1987) 14 FCR 119 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274
Date of hearing: 27 June 2016
Registry: Western Australia
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 21
Counsel for the Applicant: Ms F Vernon
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the Respondents: Mr JW Fickling
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