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04 Aug 10 Federal Court refuses interlocutory relief in relation to s 264 and s 353-10 notices - Williment

The Federal Court (Perram J) has dismissed applications by a number of taxpayers for interlocutory injunctions against the Commissioner in relation to notices issued pursuant to the provisions of s 353-10 of Schedule 1 of the Taxation Administration Act 1953 (Cth) and s 264 of ITAA 1936.

Although the Court identified one trialable issue (based on a failure, in some of the notices, to refer to the year of assessable income under examination), the Court rejected the taxpayers' applications on the grounds of the "very substantial delay of over two weeks in the time taken to approach the Court for the purpose of obtaining interlocutory relief": Williment v FCT [2010] FCA 808 (Federal Court, Perram J, 23 July 2010).


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