Sop & Sop Pty Ltd v Commissioner of Taxation [2019] FCA 102

PRACTICE AND PROCEDURE – application for summary dismissal of proceeding under s 31A(2) of the Federal Court of Australia Act 1976 (Cth) and r 26.01(1)(a) of the Federal Court Rules 2011 (Cth) – where applicant has no reasonable prospect of successfully prosecuting the proceeding – application allowed PRACTICE AND PROCEDURE – application to set aside subpoena to produce documents under r 24.15 of the Federal Court Rules 2011 (Cth) – application allowed PRACTICE AND PROCEDURE – application for leave to amend originating application – where proposed amendments have no merit – leave to amend refused

Full decision here