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 Court made declarations as to certain conduct by an officer of the Commissioner of Taxation being characterised as oppressive conduct.
Florence Chen (led by P Looney QC) appeared for the Applicant, instructed by HWL Ebsworth.
The judgment is published here.