Advanced Holdings Pty Ltd v Commissioner of Taxation [2020] FCAFC 157

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

TAXATION – application for leave to appeal from interlocutory decisions to dismiss summarily an application to quash amended assessments made pursuant to s. 39B of the Judiciary Act 1903 (Cth.) and to give summary judgment in favour of Commissioner in recovery proceedings – where applicant made allegations of illegal conduct in assessment process relating to execution of search warrant and production of documents seized and relied upon in assessment – where learned primary judge summarily dismissed application in reliance upon High Court and Full Federal Court authority – whether decision of learned primary judge attended with sufficient doubt to warrant reconsideration by Full Court – whether substantial injustice would result if leave were refused, supposing decision to be wrong

Full decision here