Published on 01 Jul 20
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
In Farah Custodians Pty Limited v Commissioner of Taxation (No 2), (‘Farah 2’) the Federal Court of Australia refused to strike out a taxpayer negligence claim against the Commissioner of Taxation. This is a significant interlocutory finding. In Australia, taxpayer negligence actions against the Commissioner of Taxation are uncommon and are typically summarily dismissed. None have proceeded to a full hearing.
John is a Senior Lecturer, La Trobe University, School of Law, Faculty of Business, Economics and Law.
- Current at
01 July 2013