Tax Commissioner tries to run BOTH of two alternative proceedings
Do as I Say, Not as I Do - From the Commissioner of Taxation's Litigation 'Rule Book' In these proceedings, two available options are available: The time-consuming, expensive option. Apply for leave to appeal from a decision made in favour of the Tax Commissioner, and, if successful, proceed to a hearing of an appeal at some time in the future before the Full Court of the Federal Court of Australia. The faster, less-expensive option. Apply to have the decision in favour of the Tax Commissioner set aside on the ground it was obtained by fraud. The second option is one the Tax Commissioner has used in a proceeding where he was the applicant. As an example of hypocrisy, his Counsel made unjustifiable aspersions against the applicant - for daring to use exactly the same option as the Tax Commissioner has done in other proceedings. The only difference here is that the Tax Commissioner is the respondent and not the applicant. The Tax Commissioner's legal team's r...