Catchwords:

PRACTICE AND PROCEDURE – stay of proceedings under s 23 of Federal Court of Australia Act 1976 (Cth) – public interest considerations – double taxation treaties – mutual agreement procedure (MAP) – where primary judge refused Appellants’ application for a stay of proceedings pending finalisation of a MAP under the double taxation treaty between Australia and Ireland – where domestic proceedings commenced to preserve taxpayer rights within statutory time limits – where Commissioner suspended the MAP when domestic proceedings were commenced and opposed the stay application – where underlying withholding tax dispute concerned characterisation of certain payments as royalties – where primary judge found that public interest in domestic proceedings providing judicial guidance in respect of the affairs of approximately 15 other taxpayers and a dispute with the United States favoured refusal of the stay – appeal allowed