Commissioner of Taxation v Bosanac (No 4) [2019] FCA 1321

Commissioner of Taxation v Bosanac (No 4) [2019] FCA 1321

Given the appeals under Pt IVC are exhausted and the High Court proceedings are not direct appeals of the same nature, there is no basis for automatic continuation of the stay. Avoiding further delay and efficient case management requires that orders programming the case to final hearing be made, with liberty for the first respondent to apply for continuation of the stay if grounds exist.

Parties
Applicant: Commissioner of Taxation; First Respondent: Vlado Bosanac; Second Respondent: Bernadette Bosanac
Jurisdiction
Australia
Judgment Date
15 August 2019
Procedural Posture
Taxation Appeal/case Management / Post Appeal Case Management After Full Court Decision; Programming Orders
Outcome
Orders made for the programming of the matter towards a final hearing; stay of judgment against the first respondent to be discharged unless an application is made.
Legal Topics
Stay of Execution, Case Management, Appeal Process, Relief Declaration Under Amended Originating Application
Taxation Stay of Execution Case Management Appeal Process Relief Declaration Under Amended Originating Application

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Parties

Commissioner of Taxation

Applicant

Vlado Bosanac

First Respondent

Bernadette Bosanac

Second Respondent

Procedural Posture

Taxation Appeal/case Management / Post Appeal Case Management After Full Court Decision; Programming Orders

Legal Issues

  1. 1 Whether the stay of execution of judgment against the first respondent should continue following dismissals of appeals and commencement of new High Court application
  2. 2 Proper case management of the remaining relief sought by the Commissioner (declaration as to equitable interest)

Ratio Decidendi

Given the appeals under Pt IVC are exhausted and the High Court proceedings are not direct appeals of the same nature, there is no basis for automatic continuation of the stay. Avoiding further delay and efficient case management requires that orders programming the case to final hearing be made, with liberty for the first respondent to apply for continuation of the stay if grounds exist.

Court Disposition

Orders made for the programming of the matter towards a final hearing; stay of judgment against the first respondent to be discharged unless an application is made.

Orders

  • Unless the first respondent files an application as per Order 2, the stay of execution of judgment is discharged on 30 August 2019.
  • The first respondent may apply by 29 August 2019 to continue the stay, with supporting material.