The merits of pending Part IVC proceedings may be taken into account when a court exercises its discretion to stay execution of a tax judgment debt, provided there is sufficient material to assess those merits without speculation. The taxpayer must demonstrate more than a merely arguable case, but certainty of outcome is not required; the weight to be attached to the merits varies according to their relative strength. Prejudice or hardship that would arise only if Part IVC proceedings succeed is not automatically excluded from consideration by s 14ZZR of the TAA. Broadbeach does not apply to stay applications — it is confined to the interaction between the Corporations Act statutory demand provisions and taxation legislation.
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2 of the 29 citing cases carry a classified treatment. How each court treated it is available to signed-in members.