MNWA Pty Ltd & Anor v. Commissioner of Taxation (Special leave decision)
Court appealed from: Federal Court of Australia (Full Court)
MNWA Pty Ltd
Gucce Holdings Pty Ltd
v Deputy Commissioner of Taxation
[2016] FCAFC 154
[2017] HCASL 71
[2017] HCASL 72
Date of decision: 30 March 2017
Result: Application dismissed with costs
Special leave application results
This case involved an application to set aside a statutory demand on the basis of the taxpayers' allegation that the debts were not due and payable because an ATO officer had allegedly agreed to refrain from debt recovery action until their Part IVC disputes were resolved, on the provision of agreed security. The primary judge found this allegation had not been established on the evidence, which was upheld by the Full Federal Court. The High Court dismissed the application for special leave on the papers.
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