Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Widdup [2022] FCA 1403 File number(s): NSD 466 of 2022
Judgment of: WIGNEY J
Date of judgment: 16 November 2022
Date of publication of reasons: 23 November 2022
Catchwords: PRACTICE AND PROCEDURE – respondents' interlocutory application for stay of operation of notices issued under s 353-10 of sch 1 of the Taxation Administration Act 1953 (Cth) – relevant principles regarding validity of notices considered – where notices issued in good faith and not for an improper purpose – where operation of notices not overly impractical or unreasonable – notices valid and within scope of Commissioner's power – whether application urgent – where balance of convenience favours Commissioner – application dismissed
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 13, 15, 16 A New Tax System (Tax Administration) Act 1999 (Cth) Federal Court of Australia Act 1976 (Cth) s 23 Income Tax Assessment Act 1936 (Cth) s 264 (repealed) Judiciary Act 1903 (Cth) s 39B Tax Administration Act 1953 (Cth) sch 1 s 353-10 Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
Cases cited: Australia and New Zealand Banking Group Ltd v Konza (2012) 206 FCR 450; [2012] FCAFC 127 Binetter v Deputy Commissioner of Taxation [2012] FCA 377 Bromley London Borough Council v Greater London Council [1983] 1 AC 768 Clarke v Deputy Commissioner of Taxation (Qld) (1989) 20 ATR 701 CUB Australia Holding Pty Ltd v Commissioner of Taxation (2021) 385 ALR 731; [2021] FCA 43 Daihatsu Australia Pty Ltd v Commissioner of Taxation (2001) 184 ALR 576; [2001] FCA 588 Federal Commissioner of Taxation v Australia and New Zealand Banking Group Limited (1979) 143 CLR 499 Federal Commissioner of Taxation v Futuris (2008) 237 CLR 146; [2008] HCA 32 Fieldhouse v Deputy Commissioner of Taxation (1989) 25 FCR 187 Ganke v Deputy Commissioner of Taxation (1975) 25 FLR 98 Hart v Deputy Commissioner of Taxation (2005) 148 FCR 198; [2005] FCA 1748 Kordan Pty Ltd v Federal Commissioner of Taxation [2000] FCA 1807 May v Deputy Commissioner of Taxation (1998) 40 ATR 131 McCormack v Deputy Commissioner of Taxation Large Business and International (2001) 114 FCR 574; [2001] FCA 1700 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332; [2013] HCA 18 Nelson v Commissioner of Taxation [2017] FCA 819 Wouters v Deputy Commissioner of Taxation (NSW) (1988) 20 FCR 342
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