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21 Jan 088 Taxpayers' appeal upheld on right to litigate - Spassked

The Full Federal Court (Spender, Dowsett and Edmonds JJ) has allowed the taxpayers' appeal from the decision of Conti J, who held that proceedings brought by wholly owned subsidiaries of Industrial Equity Limited, including Spassked Pty Limited, challenging the Commissioner's objection decisions for the 1991, 1993 and 1994 income years, should be dismissed as an abuse of process and on the basis of estoppel. Conti J held that the proceedings were an attempt to relitigate the issues conclusively determined in the Commissioner's favour in relation to the 1992 income year in Spassked Pty Ltd v FCT (2003) 136 FCR 441. In upholding the appeal, the Full Federal Court found that the latter decision was limited to the 1992 income year and that the taxpayers sought to rely on different evidentiary issues in relation to the other 3 income years, with the result that there could be no abuse of process and no estoppel: Spassked Pty Ltd v FCT [2007] FCAFC 205 (Full Federal Court; Spender, Dowsett and Edmonds JJ; 21 December 2007).

For a copy of the decision, go here

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