The Federal Court (McKerracher J) has dismissed the taxpayer's application seeking declarations as to the invalidity of a garnishee notice issued on his bank by the Commissioner. The relevant garnishee notice was issued pursuant to s 260-5 of Sch 1 of the Taxation Administration Act 1953 and in turn issued to the National Australia Bank Ltd (NAB). The Notice required the NAB to pay to the Commissioner the sum of $7,214,177.82 or so much of that sum as was available. The Court held that the taxpayer had been unable to point to any aspect of the statutory requirements or the considerations expressed by Burchett J in Edelsten v Wilcox (1988) 83 ALR 99 in relation to the exercise of the discretion that have not been applied by the Commissioner. Nor was there any breach of the Commissioner's ATO Receivables Policy: Uratoriu v The Commissioner of Taxation  FCA 1531 (Federal Court, McKerracher J, 16 October 2008).
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