Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Bazzo v Commissioner of Taxation [2017] FCA 412 Appeal from: Bazzo v Commissioner of Taxation [2017] FCA 71 Caratti v Commissioner of Taxation [2017] FCA 70
File number(s): NSD 306 of 2017 NSD 307 of 2017
Judge(s): PERRAM J
Date of judgment: 21 April 2017
Catchwords: TAXATION – application for interlocutory injunctive relief – Notices of Amended Assessment and Notices of Amended Assessment of shortfall penalty – construction of Deeds of Agreement – construction of term in Deeds 'Taxation Debt' – where 'Taxation Debt' defined by reference to a sum 'comprised of Tax-Related Liability and applicable GIC due and payable by the Taxpayer as at 7 August 2015, subject to an adjustment to those amounts by virtue of the Determination of the Objection Process' – whether Commissioner entitled to claim from taxpayers general interest charge accrued since date of entry into Deed
Legislation: Taxation Administration Act 1953 (Cth)
Cases cited: Australian Broadcasting Corporation v O'Neill [2006] HCA 46; (2006) 227 CLR 57 Bazzo v Commissioner of Taxation [2017] FCA 71 Caratti v Commissioner of Taxation [2017] FCA 70
Date of hearing: 20 April 2017
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 19
NSD 306 of 2017 and NSD 307 of 2017 Counsel for the Appellants: Mr G Antipas
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