Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 1406

FEDERAL COURT OF AUSTRALIA

Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 1406 File number(s): QUD 547 of 2017

Judge(s): DERRINGTON J

Date of judgment: 24 October 2017

Catchwords: TAXATION – notice to require the applicant to give security under s 255-100 of Schedule 1 of the Taxation Administration Act 1953 (Cth) – where substratum of fact that formed the basis of the decision has changed – whether prima facie case considered – balance of convenience considered

Legislation: Taxation Administration Act 1953 (Cth), s 255-100 of Schedule 1 Administrative Decision (Judicial Review) Act 1977 (Cth), s 15 Judiciary Act 1903 (Cth), s 78B

Cases cited: Comptroller-General of Customs and Anor v Kawasaki Motors Pty Ltd (No 1) (1991) 32 FCR 219 Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation (2017) FCAFC 164

Date of hearing: 24 October 2017

Registry: Queensland

Division: General Division

National Practice Area: Taxation

Category: Catchwords

Number of paragraphs: 31

Counsel for the Applicant: Mr JW Fickling

Solicitor for the Applicant: Robson Legal

Counsel for the Respondent: Mr RC Schulte

Solicitor for the Respondent: ATO Dispute Resolution

ORDERS QUD 547 of 2017

BETWEEN: FASTBET INVESTMENTS PTY LTD ACN 124 463 770 Applicant

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent

JUDGE: DERRINGTON J DATE OF ORDER: 24 OCTOBER 2017

THE COURT ORDERS THAT:

1. The applicant have leave to file and service its Amended Originating application; 2. The application for interlocutory relief be dismissed; 3. The applicant pay the respondent's costs of and incidental to the application. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.