Chhua v Commissioner of Taxation [2018] FCAFC 86
TAXATION – appeal from a decision of the Federal Court on demurrer – judicial review sought pursuant to s 39B of the Judiciary Act 1903 (Cth) in relation to the formation by the Commissioner of an opinion that there had been fraud or evasion for the purposes of item 5 of s 170(1) of the Income Tax Assessment Act 1936 (Cth) – circumstances in which the formation of a fraud or evasion opinion can be subject to judicial review. PRACTICE AND PROCEDURE – application for an extension of time for filing a notice of appeal – appeal from judgment on demurrer – whether demurrer finally disposed of the dispute – leave to appeal interlocutory decision.