The Federal Court has dismissed an application for interlocutory relief by a self-represented taxpayer to stay enforcement of any judgment and current legal proceedings in relation to her dispute with the Commissioner in regard to the AAT’s decision to affirm the Commissioner’s objection decision concerning assessable income from a family petrol station business and a rental property (see Caporale v FCT [2012] FCA 86 and AAT Case [2011] AATA 570, Re Caporale and FCT).
Primarily, the taxpayer sought to argue that the Commissioner had not complied with the Model Litigant Provisions under the Legal Services Directions issues. However, the Court dismissed the taxpayer’s application (and the related challenge to the validity of s 55ZG(2) and (3) of the Judiciary Act 1903). In doing so it also refused to grant the stay on enforcement of the relevant judgment, and dismissed the application with costs.
(Caporale v DCT [2013] FCA 427, Federal Court, Robertson J, 9 May 2013.)
[LTN 78, 26/4/13]