PRACTICE AND PROCEDURE - application for an interlocutory injunction to restrain the Commissioner from taking recovery action in respect of first applicant's taxation debt - Deed whereby the Commissioner agreed to forbear from undertaking such recovery action in exchange for securities given in accordance with the Deed and on the terms and conditions set out in the Deed - whether applicants had complied with obligations under the Deed - alternatively, if there was an Event of Default, was the Commissioner entitled to exercise his rights to commence recovery action or was a further notice required - whether applicants had shown a sufficient likelihood of success to justify in the circumstances the preservation of the status quo pending the trial
INCOME TAX - application for an interlocutory injunction to restrain the Commissioner from taking recovery action in respect of first applicant's taxation debt - Deed whereby the Commissioner agreed to forbear from undertaking such recovery action in exchange for securities given in accordance with the Deed and on the terms and conditions set out in the Deed - whether applicants had complied with obligations under the Deed - alternatively, if there was an Event of Default, was the Commissioner entitled to exercise his rights to commence recovery action or was a further notice required - whether applicants had shown a sufficient likelihood of success to justify in the circumstances the preservation of the status quo pending the trial
HIGH COURT AND FEDERAL COURT - jurisdiction of Federal Court - Judiciary Act 1903 (Cth) s 39B(1) - application for an interlocutory injunction to restrain the Commissioner from taking recovery action in respect of first applicant's taxation debt - Deed whereby the Commissioner agreed to forbear from undertaking such recovery action in exchange for securities given in accordance with the Deed and on the terms and conditions set out in the Deed - whether jurisdiction with respect to any matter in which an injunction is sought against an officer of the Commonwealth - whether jurisdiction in a matter arising under a law made by the Parliament
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