Nugawela v Deputy Commissioner of Taxation [2017] FCA 897

FEDERAL COURT OF AUSTRALIA

Nugawela v Deputy Commissioner of Taxation [2017] FCA 897 File number: WAD 434 of 2017

Judge: BARKER J

Date of judgment: 21 September 2017

Catchwords: PRACTICE AND PROCEDEURE – application to stay sequestration orders and proceedings pending determination of appeal – where appellant seeks to appeal Federal Circuit Court decision upholding sequestration orders – whether grounds of appeal are arguable – whether grounds of appeal have rational prospect of success – balance of convenience – application dismissed

Legislation: Bankruptcy Act 1966 (Cth) Federal Circuit Court of Australia Act 1999 (Cth) s 42 Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Pt IVC

Cases cited: Deputy Commissioner of Taxation v Nugawela [2015] WASC 468 Nugawela v Deputy Commissioner of Taxation (No 2) [2017] FCCA 1999 Nugawela v Deputy Commissioner of Taxation [2016] FCA 578 Nugawela v Deputy Commissioner of Taxation [2016] FCAFC 164 Nugawela v Deputy Commissioner of Taxation [2017] FCCA 1289 Nugawela v Deputy Commissioner of Taxation [2017] HCASL 114 Nugawela v Deputy Commissioner of Taxation [2017] WASCA 9 Nugawela v Deputy Commissioner of Taxation [No 2] [2017] WASCA 66 R v Deputy Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301; (1986) 69 ALR 185

Date of hearing: 5 and 6 September 2017