In Western Australia, the 'special circumstances' test from Eastland Technology applies to stay applications under r 44(1) of the Supreme Court (Court of Appeal) Rules 2005, at least in ordinary stay applications outside the specific statutory context of tax liabilities. The legislative policy in s 14ZZM of the Taxation Administration Act 1953 (Cth) — that pending review does not interfere with tax recovery — is a relevant consideration on the balance of convenience in stay applications involving tax debts. The prospect of a company being wound up does not favour a stay where the company has failed to demonstrate meritorious grounds for appeal.
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