The Full Court recently delivered judgment in Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145. The issues in the underlying dispute included whether the conclusive evidence provisions applied to notices of liability for family trust distribution tax, whether there was material non-disclosure during an ex parte application for a freezing order and whether there was conscious maladministration by the Deputy Commissioner.

The appeal concerned an interlocutory decision and so leave to appeal was required. The Full Court unanimously refused to grant leave on the basis that the applicants had not established sufficient reason to doubt the correctness of the primary judge’s decision and had not shown substantial injustice would arise.

Liz Bishop SC and Thomas Arnold of Ground Floor Wentworth Chambers appeared for the Deputy Commissioner.

The full judgement can be read here: Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145