Nelson v Commissioner of Taxation [2017] FCA 819

FEDERAL COURT OF AUSTRALIA

Nelson v Commissioner of Taxation [2017] FCA 819 File number: WAD 351 of 2017

Judge: GILMOUR J

Date of judgment: 20 July 2017

Catchwords: TAXATION – taxation administration – notice requiring recipient to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner under s 353-10(1)(b) of the Taxation Administration Act 1953 (Cth) (s 353-10 notices) PRACTICE AND PROCEDURE – application for interlocutory relief – injunctions – Court's power to suspend the operation of the decision to issue the notices and stay the conduct of the interviews required by the Commissioner's issue of s 353-10 notices, pursuant to s 15(1) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 13(1), 15(1) Income Tax Assessment Act 1936 (Cth) ss 100A, 100A(5), 100A(13), 264(1)(b) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Part IVC, ss 14ZY, 14ZYA, 14ZZ, Schedule 1 s 350-10

Cases cited: Binetter v Deputy Commissioner of Taxation [2012] FCA 377 Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704 Binetter v Deputy Commissioner of Taxation [2012] FCAFC 126 Deputy Commissioner of Taxation v Clarke and Kann (1984) 1 FCR 322 Federal Commissioner of Taxation v De Vonk (1995) 61 FCR 564 Industrial Equity Limited v Deputy Commissioner of Taxation (1990) 170 CLR 649 Watson v the Federal Commissioner of Taxation (1999) 169 ALR 213 Date of hearing: 19 July 2017