Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
O'Neill v Deputy Commissioner of Taxation (Cross-vesting) [2020] FCA 484 File number: NSD 1926 of 2018
Judge: PERRAM J
Date of judgment: 9 April 2020
Date of publication of reasons: 16 April 2020
Catchwords: PRACTICE AND PROCEDURE – application for transfer of proceedings under s 5(5) of Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth) to Family Court of Australia – where judicial review proceeding to overturn disallowance of claim for tax withholding credit – where Deputy Commissioner of Taxation has issued garnishee notices for the debt directed at sale proceeds of a property – where new application filed in Family Court for sale of that property – whether matters formed a single justiciable controversy
Legislation: Family Law Act 1975 (Cth) ss 79, 121(1) Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth) s 39B Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth) ss 5(5), 13 Taxation Administration Act 1953 (Cth) Sch 1 s 260-5
Cases cited: Bruton Holdings Pty Ltd v Commissioner of Taxation [2009] HCA 32; 239 CLR 346 Davis v Insolvency and Trustee Service Australia (No.2) [2011] FCAFC 9 Valceski v Valceski [2007] NSWSC 440; 70 NSWLR 36
Date of hearing: 9 April 2020
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
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