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26 Jun 13 Decision Impact Statement – Unit Trend Services (Federal Court)

The ATO has released a Decision Impact Statement on the decision of the Federal Court in Unit Trend Services Pty Ltd v FCT [2013] FCA 333. This case was an interlocutory decision to stay a Full Federal Court judgment, pending the outcome of the Commissioner’s special leave application to the High Court. The taxpayer was seeking payment of moneys that it contends it is owed.

As no ruling was made in this case about the application of s 14ZZL TAA 1953, when similar circumstances arise in a future case, the Commissioner will again seek a stay of the Full Federal Court’s orders but will also seek independent advice from senior counsel about whether to seek a declaration from the Court about the application of s 14ZZL.

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