Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126 File number: WAD 291 of 2015
Judge: MCKERRACHER J
Date of judgment: 17 December 2019
Catchwords: TAXATION – application to vary, set aside or permanently stay summary judgment given in favour of the Commissioner of Taxation – where the assessments the subject of the summary judgment were subsequently amended – whether the order should be varied, set aside or stayed – whether the summary judgment was interlocutory – consideration of r 39.05 and r 41.03 of the Federal Court Rules 2011 (Cth)
Legislation: Income Tax Assessment Act 1936 (Cth) s 170 Taxation Administration Act 1953 (Cth) ss 350-10, 350-1(1), item 1 of Sch 1, Part IVC Federal Court of Australia Act 1976 (Cth) ss 24, 31A Federal Court Rules 2011 (Cth) rr 39.05, 41.03
Cases cited: Ashby v Slipper (2016) 241 FCR 55 Bosanac v Commissioner of Taxation [2018] FCA 946 Bosanac v Commissioner of Taxation [2019] FCAFC 116 Bosanac v Commissioner of Taxation [2019] HCA 41 Chamberlain v Deputy Commissioner of Taxation (1988) 164 CLR 502 Chemical Trustee Limited v Deputy Commissioner of Taxation (2014) 308 ALR 366 Commissioner of Taxation v Stokes (1996) 72 FCR 160 Commissioner of Taxation v Bosanac [2016] FCA 448 Commissioner of Taxation v Bosanac (No 2) [2016] FCA 945 Commissioner of Taxation v Bosanac (No 4) [2019] FCA 1321 Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221 Deputy Commissioner of Taxation v Chemical Trustee Limited (No 8) (2013) 302 ALR 634 Deputy Commissioner of Taxation v Warrick (No 2) (2004) 56 ATR 371 Federal Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd (1994) 181 CLR 466 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Federal Commissioner of Taxation v S Hoffnung & Co Ltd (1928) 42 CLR 39 Hall v Nominal Defendant (1966) 117 CLR 423 Jefferson Ford Pty Ltd v Ford Motor Company of Australia Ltd (2008) 167 FCR 372 Kowalski v MMAL Staff Superannuation Fund Pty Ltd (2009) 178 FCR 401 Luck v University of Southern Queensland (2009) 176 FCR 268 Nyoni v Pharmacy Board of Australia [2018] FCA 1707 Richardson v Federal Commissioner of Taxation (1932) 5 ALJR 392 Richardson v Federal Commissioner of Taxation (1932) 48 CLR 192
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