Recent Cases

Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145 (24 August 2023) (Logan, Wheelahan and Hespe JJ)


Catchwords:


PRACTICE AND PROCEDURE – application for leave to appeal interlocutory order – moneys paid into court to discharge freezing orders – application that moneys be paid out of court – allegation of material non-disclosure upon ex parte application for freezing order – allegation of maladministration by the Deputy Commissioner of Taxation – disputed application of conclusive evidence provisions in the Taxation Administration Act 1953 (Cth) – disputed risk of dissipation of assets – application refused by primary judge – no sufficient reason to doubt the correctness of the primary judge’s decision – no substantial injustice shown – change in underlying foundation of application for leave to appeal – application for leave to appeal refused with costs.