Commissioner of Taxation v Myer Emporium Ltd [1986] HCA 13

Commissioner of Taxation v Myer Emporium Ltd [1986] HCA 13

A stay was justified because there was a real risk that, if the Supreme Court judgment were executed, the Commissioner would have to pay a substantial amount of statutory interest on the overpayment and that amount might be irrecoverable even if the Commissioner later succeeded on appeal, amounting to special circumstances warranting a stay.

Jurisdiction
Australia
Procedural Posture
Application for Stay Pending Appeal / High Court Application After Special Leave to Appeal
Outcome
Stay granted, except as to the Supreme Court costs order.
Legal Topics
['stay of Execution Pending Appeal' 'income Tax Assessment' 'interest on Overpayments' 'additional Tax for Late Payment']
['taxation' 'appellate Procedure'] ['stay of Execution Pending Appeal' 'income Tax Assessment' 'interest on Overpayments' 'additional Tax for Late Payment']

Case Brief

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Procedural Posture

Application for Stay Pending Appeal / High Court Application After Special Leave to Appeal

Legal Issues

  1. 1 ['Whether execution of the Supreme Court of Victoria judgment requiring an amended assessment should be stayed pending the High Court appeal.' 'Whether special circumstances existed justifying departure from the ordinary rule that a successful litigant is entitled to the fruits of judgment pending appeal.' 'Whether payment of interest under the Taxation (Interest on Overpayments) Act 1983 Cth might be irrecoverable if the Commissioner succeeded on appeal.']

Ratio Decidendi

A stay was justified because there was a real risk that, if the Supreme Court judgment were executed, the Commissioner would have to pay a substantial amount of statutory interest on the overpayment and that amount might be irrecoverable even if the Commissioner later succeeded on appeal, amounting to special circumstances warranting a stay.

Court Disposition

Stay granted, except as to the Supreme Court costs order.

Orders

  • ['Order that the execution of the judgment of the Supreme Court dated 20 March 1985, save for the order for costs, be stayed until the hearing and determination of the appeal or further order.' 'Costs of the appearances to be costs in the cause.']