Federal Court of Australia
Federal Court of Australia
Fisher v Deputy Commissioner of Taxation [2024] FCA 1364 File number: NSD 991 of 2024
Judgment of: JACKMAN J
Date of judgment: 19 November 2024
Catchwords: TAXATION – application for judicial review of decisions to cancel Australian business number, cancel registration for goods and services tax, and issue a notice of amended assessments of net amount – where applicant subsequently lodged taxation objections pursuant to Part IVC of the Taxation Administration Act 1953 (Cth) – application of the general principle that the discretion to grant constitutional writs and exercise the jurisdiction conferred on the Federal Court by s 39B of the Judiciary Act 1903 (Cth) will not be exercised favourably to the applicant where a more convenient and satisfactory remedy exists COSTS – application for indemnity costs – where earliest offer of compromise foreshadowed an application for a costs order but made no reference to indemnity costs
Legislation: Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Part IVC, sch 1 s 350–10(1)
Cases cited: Anchorage Capital Partners Pty Ltd v ACPA Pty Ltd (No 2) [2018] FCAFC 112 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 SZBYR v Minister for Immigration and Citizenship [2007] HCA 26; (2007) 81 ALJR 1190 Wills v Chief Executive Officer of the Australian Skills Quality Authority (Costs) [2022] FCAFC 43
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
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