Courtney Ensor and Justen Nixon, instructed by GWH & Associates, successfully appeared for the taxpayer in Deputy Commissioner of Taxation v Ho [2026] NSWSC 247.

The taxpayer sought a stay of the proceeding commenced by the Deputy Commissioner of Taxation to recover alleged taxation debts in circumstances where those debts were being separately challenged in other proceedings in the Federal Court and the Administrative Review Tribunal.

Having regard to the extreme hardship that would be experienced by the taxpayer if the Deputy Commissioner was entitled to recover the alleged debts in circumstances where they were being challenged and the need to progress the litigation in accordance with the overriding purpose in s 56 of the Civil Procedure Act 2005 (NSW), the Court ordered a stay of the proceedings.

The judgment may be found here.