Source: Australian Tax Forum Journal Article
Published Date: 1 Jun 2020
In Farah Custodians Pty Limited v Commissioner of Taxation (No 2), (Farah 2') the Federal Court of Australia refused to strike out a taxpayer negligence claim against the Commissioner of Taxation. This is a significant interlocutory finding. In Australia, taxpayer negligence actions against the Commissioner of Taxation are uncommon and are typically summarily dismissed. None have proceeded to a full hearing.
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