Newmont Canada FN Holdings ULC v Commissioner of Taxation [2018] FCA 958

FEDERAL COURT OF AUSTRALIA

Newmont Canada FN Holdings ULC v Commissioner of Taxation [2018] FCA 958 File number: WAD 585 of 2017 WAD 590 of 2017

Judge: MCKERRACHER J

Date of judgment: 6 June 2018

Catchwords: TAXATION – application for a stay of the proceedings – request for further and better particulars – whether the proceedings ought to be stayed pending the outcome of another appeal – whether the Commissioner's appeal statements are sufficient – where the interests of justice are contrary to a grant of stay – where the taxpayer is to be put to proof – application for stay refused – request for particulars declined

Legislation: Federal Court of Australia Act 1976 (Cth) s 37M Income Tax Assessment Act 1997 (Cth) ss 5-5(4), 5-15, 855-20, 855-20(b), 855-30, 855-30(1), 855-30(2), 855-30(3) 855-30(4), 995-1, Div 855 Taxation Administration Act 1953 (Cth) ss 14ZZO, s 298-25 of Sch 1, Pts Pt IIA, IVC Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) Federal Court Rules 2011 (Cth) r 33.03

Cases cited: Apotex Pty Ltd v Les Laboratoires Servier (No 6) [2012] FCA 745 BAE Systems Australia (NSW) Pty Ltd v Federal Commissioner of Taxation (2008) 69 ATR 567 Bailey v Commissioner of Taxation (Cth) (1977) 136 CLR 214 Bartlett v Federal Commissioner of Taxation (2003) 54 ATR 261 City of Sydney Council v Satara [2007] NSWCA 148 Deputy Commissioner of Taxation (Cth) v Gergis (1991) 22 ATR 1 Esso Australia Resources Pty Ltd v Federal Commissioner of Taxation (No 1) (2011) 196 FCR 560 Falzon v Minister for Immigration and Border Protection [2018] HCA 2 Geelong Football Club Ltd v Clifford [2002] VSCA 212 Meggitt Overseas Ltd v Grdovic (1998) 43 NSWLR 527 Murrumbidgee Groundwater Preservation Assn Inc v Minister for Natural Resources (2005) 138 LGERA 11 North Sydney Council v Roman (2007) 69 NSWLR 240 R v Whiteway; ex parte Stephenson [1961] VR 168 Ramsay v Aberfoyle Manufacturing Co (Australia) Pty Ltd (1935) 54 CLR 230 Re Chapman's Settlement Trusts [1953] 1 All ER 103 Re Yates Settlement Trusts [1954] 1 All ER 619 Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41 Rio Tinto Ltd v Federal Commissioner of Taxation (2004) 55 ATR 321 Spencer v The Commonwealth (1907) 5 CLR 418 Spendido v Assistant Minister for Immigration and Border Protection [2017] FCA 605 Spiteri v Nine Network Australia Pty Ltd [2008] FCA 905 Sydney City Council v Ke-Su Investments Pty Ltd (1985) 1 NSWLR 246 TEC Desert Pty Ltd v Commissioner of State Revenue (WA) (2010) 241 CLR 576 Thornton v Repatriation Commission (1981) 35 ALR 485 WR Carpenter Holdings Pty Ltd v Federal Commissioner of Taxation (2008) 237 CLR 198