Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Rowntree (No 2) [2021] FCA 268 File number(s): NSD 655 of 2014
Judgment of: RARES J
Date of judgment: 12 March 2021
Catchwords: PRACTICE AND PROCEDURE – application for stay of hearing on penalty where leave to appeal liability decision granted – where no explanation for delay in bringing stay application or non-compliance with timetabling orders
Legislation: Federal Court of Australia Act 1976 (Cth) Pt VB, ss 29, 30AK Federal Court Rules 2011 (Cth) r 36.08 Tax Agent Services Act 2009 (Cth) ss 20-45(c), 70-10 Taxation Administration Act 1953 (Cth) Sch 1 ss 290-50(1), 290-65(1)(a)(i), 290-65(1)(b)(i)
Cases cited: Commissioner of Taxation v Rowntree [2020] FCA 1322 Expense Reduction Analysts Group Pty Ltd v Armstrong Strategic Management and Marketing Pty Ltd (2013) 250 CLR 303
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 23
Date of hearing: 12 March 2021
Counsel for the Applicant: Ms K J Deards SC with Mr A D'Arville
Solicitor for the Applicant: Australian Government Solicitors
Solicitor for the First Respondent: Mr A Martin of Nicola Velcic & Associates
Counsel for the Second Respondent: Mr D McGovern SC with Mr I Young
Solicitor for the Second Respondent: Dom Velcic & Co Solicitor
Counsel for the Third Respondent: The third respondent did not appear
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