Kolya v Tax Practitioners Board [2012] FCA 492

Kolya v Tax Practitioners Board [2012] FCA 492

The appellant has not demonstrated arguable grounds of appeal or a serious question to be tried. The balance of convenience and public interest strongly militates against granting interlocutory relief. There is no evidentiary basis for referral under Federal Court Rules 2011, and the interlocutory application is dismissed.

Parties
Appellant: Peter Kolya; First Respondent: Tax Practitioners Board; Second Respondent: Federal Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
11 May 2012
Procedural Posture
Appeal / Interlocutory Application Within Pending Appeal
Outcome
Interlocutory application dismissed; costs to be costs in the appeal
Legal Topics
Interlocutory Injunction, Stay of Proceedings, Registration of Tax and BAS Agents, Procedural Fairness
Administrative Law Interlocutory Injunction Stay of Proceedings Registration of Tax and BAS Agents Procedural Fairness

Case Brief

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Parties

Peter Kolya

Appellant

Tax Practitioners Board

First Respondent

Federal Commissioner of Taxation

Second Respondent

Procedural Posture

Appeal / Interlocutory Application Within Pending Appeal

Legal Issues

  1. 1 Whether the appellant is entitled to interlocutory relief (injunction or stay) pending appeal
  2. 2 Whether there are arguable grounds of appeal against the primary judge's findings
  3. 3 Whether referral for legal assistance under Federal Court Rules 2011 is justified

Ratio Decidendi

The appellant has not demonstrated arguable grounds of appeal or a serious question to be tried. The balance of convenience and public interest strongly militates against granting interlocutory relief. There is no evidentiary basis for referral under Federal Court Rules 2011, and the interlocutory application is dismissed.

Court Disposition

Interlocutory application dismissed; costs to be costs in the appeal

Orders

  • The Interlocutory Application filed by the appellant on 3 April 2012 be dismissed.
  • The costs of that Interlocutory Application be costs in the appeal.