Deputy Commissioner of Taxation v Advanced Holdings Pty Ltd [2019] FCA 1917

TAXATION – application for summary dismissal pursuant to s 31A of Federal Court of Australia Act 1976 (Cth) and r 26.01 of Federal Court Rules 2011 (Cth) – application to quash amended income tax assessments – allegations of illegal conduct in assessment process relating to execution of search warrant and production of documents seized and relied upon in assessment – consideration of authorities on conduct amounting to conscious maladministration – conduct alleged could not amount to conscious maladministration of assessment process – no challenge to accuracy of assessments – declaratory and injunctive relief refused – summary dismissal granted.

Full decision here

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