The Taxpayer sought a judicial review and relief pursuant to s 39B of the Judiciary Act 1903 (Cth) for the grant of the constitutional writ of prohibition and injunctions, in relation to a claim of invalidity in the issuing of amended assessments to the Taxpayer and the issuing of an alternative assessments to a Trustee of a trust related to the Taxpayer. The Taxpayer also sought relief in relation to the ATO’s decision not to defer the payment of a tax liability pursuant to s 255-10 of Schedule 1 to the Taxation Administration Act 1953 (Cth). The Court considered whether conduct by the ATO should be characterised as oppressive conduct.
The matter is on appeal.
Florence Chen (led by P Looney QC) appeared for the Applicant, instructed by HWL Ebsworth.
The judgment is published here.