Sop & Sop Pty Ltd v Commissioner of Taxation [2019] FCA 102

FEDERAL COURT OF AUSTRALIA

Sop & Sop Pty Ltd v Commissioner of Taxation [2019] FCA 102 File number: VID 911 of 2018

Judge: KENNY J

Date of judgment: 11 February 2019

Catchwords: PRACTICE AND PROCEDURE – application for summary dismissal of proceeding under s 31A(2) of the Federal Court of Australia Act 1976 (Cth) and r 26.01(1)(a) of the Federal Court Rules 2011 (Cth) – where applicant has no reasonable prospect of successfully prosecuting the proceeding – application allowed PRACTICE AND PROCEDURE – application to set aside subpoena to produce documents under r 24.15 of the Federal Court Rules 2011 (Cth) – application allowed PRACTICE AND PROCEDURE – application for leave to amend originating application – where proposed amendments have no merit – leave to amend refused

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court of Australia Act 1976 (Cth) s 31A(2) Income Tax Assessment Act 1936 (Cth) s 8 Judiciary Act 1903 (Cth) s 39B Tax Agent Services Act 2009 (Cth) Taxation Administration Act 1953 (Cth) ss 3A, 353-10 of Schedule 1 Federal Court Rules 2011 (Cth) rr 4.01(2), 24.15(1), 26.01

Cases cited: Danthanarayana v Commonwealth of Australia [2016] FCAFC 114 Halls v Federal Commissioner of Taxation [2014] FCA 775; 225 FCR 417 Jilani v Wilhelm [2005] FCAFC 269; 148 FCR 255 Meredith v Federal Commissioner of Taxation [2001] FCA 1135; 48 ATR 6 Polar Aviation Pty Ltd v Civil Aviation Safety Authority (No 4) [2011] FCA 1126; 203 FCR 293 Polar Aviation Pty Ltd v Civil Aviation Safety Authority [2012] FCAFC 97; 203 FCR 325 QS Holdings Sarl v Paul's Retail Pty Ltd [2011] FCA 853; 92 IPR 460