SUPREME COURT OF WESTERN AUSTRALIA
DEPUTY COMMISSIONER OF TAXATION v LA ROSA
Pidgeon, Wallwork and Heenan JJ
1 August 1997 - Perth
Wallwork J I also agree that the appeal should be dismissed. In reasons of the learned Master he says:
However, I do give full weight to his wife ' s hardship although I think your relative ' s hardship is a less direct hardship than your own hardship. The law is - I will not elaborate on that. It also seems that his wife has not yet got any protection. Her interest in the house, which may exist in equity, is not yet protected, as far as I can see, by a caveat or by a court order from the Family Law Court or something like that.
Having come to those conclusions the learned Master granted the stay, which is appealed against. I am certainly not persuaded that the learned Master was in any way in error in granting the stay and I also would dismiss this appeal.
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