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Deputy Commissioner of Taxation v Hartley [2025] FCA 322
PRACTICE AND PROCEDURE – ex parte application for freezing orders and ancillary orders – whether there is a good arguable case for final relief on prospective cause of action for tax related liabilities – whether there is a degree of danger or risk that any judgment obtained will not be met due to dissipation of…
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Deputy Commissioner of Taxation v Peever [2024] FCA 1470
PRACTICE AND PROCEDURE – urgent ex parteapplication for freezing orders under rr 7.32 and 7.35 of the Federal Court Rules 2011 (Cth) – good arguable case for final relief – danger of disposal or dissipation of assets – application granted Related cases Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2024/2024fca1470For more information, see the original judgement.
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Kocic v Deputy Commissioner of Taxation [2024] FCA 1386
PRACTICE AND PROCEDURE – application for extension of time and leave to appeal – where primary judge allowed amendments to statement of claim – whether primary judge erred by misapplying the proper approach to contemporary pleadings in circumstances alleging fraud – whether primary judge erred in finding that the statement of claim did not deploy…
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Commissioner of Taxation v Wood [2023] FCA 574
TAXATION – general deduction from assessable income – whether a payment made to settle litigation years after the relevant employment ended qualifies as a general deduction from assessable income under s 8-1 of the Income Tax Assessment Act 1997 (Cth) – whether the loss or outgoing was incurred in gaining or producing assessable income –…
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