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 decision of an officer of the Commissioner of Taxation 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 made declarations as to certain conduct by an officer of the Commissioner of Taxation being characterised as oppressive conduct.
The Court ordered that the Commissioner of Taxation pay costs on a standard basis.
Mark Robertson QC (leading Mr P Bickford) appeared for the applicants, instructed by Small Myers Hughes.
Florence Chen (led by P Looney QC) appeared for the Applicant, instructed by HWL Ebsworth.
The judgment is published here.
