This case was an interlocutory application for security for costs by the Commissioner of Taxation in the course of a proceeding by a taxpayer seeking to challenge a tax assessment issued by the Commissioner. The Court held that there was merit in the taxpayer’s argument that the proceedings were somewhat defensive in nature, but ultimately concluded that it was appropriate to order security having regard to, among other things, the taxpayer being outside the state’s jurisdiction and the limited assets which against which a costs order could be enforced.
Michael May appeared for the Respondent, instructed by Australian Government Solicitor.
The judgment is published here.
