Caratti v Commissioner of Taxation [2018] FCA 1691

CONTRACTS - Commissioner agreed to forbear from taking recovery action against applicants in respect of tax related liabilities until outcome of challenges to liabilities - consideration of proper construction of the terms of the agreement - whether security had to be provided within 30 days before agreed forbearance would operate - whether applicants provided required security - whether Commissioner bound to forebear from enforcing liabilities - whether principles of relief against forfeiture or unconscionability apply - application dismissed

Full decision here