Villios, S.2018-10-312018-10-312017Australian Tax Law Bulletin, 2017; 4(2):26-312203-9481http://hdl.handle.net/2440/115622This 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.en© LexisNexis. All rights reserved.CourtCourt PowerCommissioner's Garnishee powerJournal article0030098027362531Villios, S. [0000-0002-1568-0550]