The Court’s power to grant a stay and the interaction with the commissioner’s garnishee power

Date

2017

Authors

Villios, S.

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Journal article

Citation

Australian Tax Law Bulletin, 2017; 4(2):26-31

Statement of Responsibility

Sylvia Villios

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Abstract

This article considers the authority of the Administrative Appeals Tribunal (AAT) and Federal Court to grant a stay of execution of judgment when the Commissioner of Taxation (Commissioner) has instituted a recovery proceeding in respect of an assessment debt while a challenge to that assessment is pending before the AAT or the Federal Court. Further, the article considers the validity of the Commissioner’s garnishee notice under Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA 1953) (s 260–5 notice) which is issued after the AAT or Federal Court grants a stay and while the appeal or review proceedings are still pending.

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Dissertation Note

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© LexisNexis. All rights reserved.

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http://hdl.handle.net/2440/115622