Widdup v Deputy Commissioner of Taxation

33 FCR 397; [2023] FCAFC 145

Full Court of the Federal Court24 August 2023

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Interrogate

Catchwords

1. application for leave to appeal interlocutory order
1. moneys paid into court to discharge freezing orders
1. application that moneys be paid out of court
1. allegation of material non-disclosure upon ex parte application for freezing order

Quick Take

The conclusive evidence provisions in s 350-10 of Schedule 1 to the TAA may relieve the Deputy Commissioner of the obligation to disclose underlying factual disputes on an ex parte application when challenging freezing orders, and allegations of maladministration must be supported by sufficient evidence to overcome the conclusive evidence provisions.