Commissioner of Taxation v Bosanac (No 2) [2016] FCA 945

Commissioner of Taxation v Bosanac (No 2) [2016] FCA 945

A stay of execution of the judgment against Mr Bosanac should be granted as the risk of bankruptcy is high, impeding his ability to pursue an appeal, and there is expert evidence suggesting the assessed liability may be significantly reduced on appeal. The stay is warranted despite the general 'pay now, argue later' policy due to the likelihood of extreme hardship and the freezing orders in place protecting the Commissioner.

Parties
Applicant: Commissioner of Taxation; First Respondent: Vlado Bosanac; Second Respondent: Bernadette Bosanac
Jurisdiction
Australia
Judgment Date
12 August 2016
Procedural Posture
Taxation Application for Stay of Execution of Judgment / Post Judgment (stay Application Following Summary Judgment)
Outcome
Stay of execution of judgment granted with liberty to apply; costs in the cause.
Legal Topics
Stay of Execution, Taxation Objection and Appeal Process, Bankruptcy and Hardship, Freezing Orders
Taxation Law Stay of Execution Taxation Objection and Appeal Process Bankruptcy and Hardship Freezing Orders

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Parties

Commissioner of Taxation

Applicant

Vlado Bosanac

First Respondent

Bernadette Bosanac

Second Respondent

Procedural Posture

Taxation Application for Stay of Execution of Judgment / Post Judgment (stay Application Following Summary Judgment)

Legal Issues

  1. 1 Whether a stay of execution of judgment should be granted against Mr Bosanac
  2. 2 Whether extreme personal hardship exists
  3. 3 Whether likelihood of bankruptcy impacts the ability to pursue an appeal

Ratio Decidendi

A stay of execution of the judgment against Mr Bosanac should be granted as the risk of bankruptcy is high, impeding his ability to pursue an appeal, and there is expert evidence suggesting the assessed liability may be significantly reduced on appeal. The stay is warranted despite the general 'pay now, argue later' policy due to the likelihood of extreme hardship and the freezing orders in place protecting the Commissioner.

Court Disposition

Stay of execution of judgment granted with liberty to apply; costs in the cause.

Orders

  • Execution of the judgment against the first respondent be stayed until further order of the Court.
  • There be general liberty to all parties to apply for further orders.