Recent Cases

Hyder v Commissioner of Taxation [2023] FCAFC 29 (08 March 2023) (LOGAN, BROMWICH and HESPE JJ)


Catchwords:


TAXATION – declarations and writ of prohibition sought against the Commissioner of Taxation pursuant to s 39B of the Judiciary Act 1903 (Cth) – Commissioner’s power to issue assessments to more than one taxpayer in respect of income from the same source – accrual of general interest charge (GIC) – whether Commissioner required to give credit for tax paid by different taxpayer when calculating GIC – whether due date for payment ought to be deferred – Commissioner’s power of recovery – where undertaking given not to commence recovery proceedings