ADMINISTRATIVE LAW - whether notices of assessment affected by jurisdictional error - whether conscious maladministration established - whether grounds of jurisdictional error closed - whether a corrupt exercise of statutory power or the exercise of that power with deliberate disregard to the scope of the power in the assessment process - relevant state of mind of the decision-maker
TAXATION - whether notices of amended assessment affected by conscious maladministration - treatment of unexplained income as ordinary income - allegedly incorrect tax treatment of properties sold on adjacent land - relevance of failure to file income tax returns and actively participate in tax audit
DISCOVERY - relevance of objection to producing documents pursuant to notice to produce in relation to claim of conscious maladministration - whether documents sought a fishing exercise
CONSTITUTIONAL LAW - constitutional right to contestability of amended tax assessments - whether summary judgment makes the amended assessments incontestable and outside the power of the Commonwealth where likely to cause bankruptcy - role of trustee in bankruptcy in contesting an assessment
PRACTICE AND PROCEDURE - summary judgment - whether reasonable prospects of success - summary judgment granted
TAXATION - application for stay of judgment delivery pending objection decision - respondents seek leave to adduce fresh evidence of imminent objection decision - whether evidence of imminent objection decision would impact ruling as to conscious maladministration - orders in relation to Mrs Bosanac not entered to enable parties to seek to vary the judgment pursuant to r 39.04 Federal Court Rules 2011 (Cth)
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