Hii v Commissioner of Taxation [2020] FCA 1452

Federal Court of Australia

Hii v Commissioner of Taxation [2020] FCA 1452 File number(s): QUD 76 of 2020

Judgment of: GREENWOOD J

Date of judgment: 9 October 2020

Catchwords: HIGH COURT AND FEDERAL COURT – consideration of an application under s 37AR(2) of the Federal Court of Australia Act 1976 (Cth) for leave to institute a proceeding being an application for leave to appeal from orders of the primary judge, being a proposed proceeding the subject of an order made by the primary judge under s 37AO of that Act – consideration of whether the Court can be satisfied that the proposed proceeding is not a vexatious proceeding for the purposes of s 37AT(4) and s 37AS(2) of that Act – consideration of aspects of the application for leave to appeal

Legislation: Federal Court of Australia Act 1976 (Cth), ss 24(1A), 31A, 37AM, 37AO, 37AR, 37AS, 37AT

Cases cited: Agapis v Plumbers Licensing Board (No 2) [2014] FCA 1045 Alexander v Australian Community Pharmacy Authority [2010] FCA 189; (2010) 233 FCR 575 Batistatos v Roads and Traffic Authority (NSW) (2006) 226 CLR 256 Carlisle Homes Pty Ltd v Barrett Property Group Pty Ltd [2009] FCAFC 31 Commissioner of Taxation v Miller (1946) 73 CLR 93 Dimitrov v Supreme Court of Victoria (2017) 92 ALJR 12 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Federal Commissioner of Taxation v Hoffnung & Co Ltd (1928) 42 CLR 39 Fuller v Toms (2015) 234 FCR 535 Garrett v Commissioner of Taxation [2015] FCA 117; (2015) 147 ALR 342 Harding v Commissioner of Taxation (2019) 365 ALR 286; (2019) 269 FCR 311 Hii v Commissioner of Taxation (2015) 230 FCR 385 Hii v Federal Commissioner of Taxation [No 3] (2016) 238 FCR 304 Hii v The Commissioner of Taxation of the Commonwealth of Australia [2019] HCATrans 097 Hii v Commissioner of Taxation (No 2) [2020] FCA 345 Hunter v Chief Constable of West Midlands Police [1982] AC 529 HWY Rent Pty Ltd v HWY Rentals (in liq) (No 2) [2014] FCA 449 Port of Melbourne Authority v Anshun Pty Ltd (1980) 147 CLR 35 Ramsey v Skyring (1999) 164 ALR 378 Spencer v Commonwealth (2010) 241 CLR 118 Tomlinson v Ramsey Food Processing Pty Ltd (2015) 256 CLR 507 UBS AG v Tyne (2018) 265 CLR 77 Walton v Gardiner (1993) 177 CLR 378