Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Pedley [2018] FCA 2014 File number: WAD 639 of 2017
Judge: MCKERRACHER J
Date of judgment: 5 September 2018
Date of publication of reasons: 14 December 2018
Catchwords: TAXATION – director penalty notice (DPN) issued in respect of outstanding pay as you go withholding (PAYGW) liabilities – proceedings commenced claiming recovery of some of the amounts the subject of the DPN – directors' parallel liabilities PRACTICE AND PROCEDURE – application for a permanent stay of the proceeding – application filed shortly before the final hearing – whether the proceeding constituted an abuse of process where previous proceeding had entered the District Court's Inactive Cases List – whether the commencement of the second action was unjust – where the decision not to prosecute the previous proceeding is not open to criticism Held: application dismissed
Legislation: Taxation Administration Act 1953 (Cth) s 269-35(2) Federal Court Rules 2011 (Cth) rr 16.21, 26.01 District Court Rules 2005 (WA) rr 44C(1), 44E, 44F, 44G(1), Pt IV subdiv 3(6)
Cases cited: Brocx v Hughes (2010) 41 WAR 84 Deputy Commissioner of Taxation v Pedley (No 2) [2017] WADC 107 Hughes v Gales (1995) 14 WAR 434 Laws Holdings Pty Ltd v Short (1972) 46 ALJR 563 PT Sandipala Arthaputra v STMicroelectronics Asia Pacific Pte Ltd (2015) 5 SLR 873 Rowe v Stoltze (2013) 45 WAR 116 Smith v Bank of Western Australia Ltd [2010] WASCA 15 UBS AG v Tyne (2018) 92 ALJR 45
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