Courtney Ensor appeared for the successful Commissioner of Taxation, led by Julianne Jaques KC, in the recently decided Gumm v Commissioner of Taxation (No 3) [2025] FCA 927.
An Australian citizen, residing in Thailand, commenced Part IVC tax proceedings in the Federal Court challenging over $23 million in liabilities. The taxpayer was, however, unwilling to come to Australia for the hearing because of his fear that he would be lawfully detained by either the Commissioner or some other law enforcement authority.
Accordingly, he applied pursuant to s 7 of the Foreign Evidence Act 1994 (Cth) to give evidence on commission in the United Kingdom, the United States of America or Hong Kong.
The core issue before the Court was whether it was in the “interests of justice” for the Court to grant the application. In dismissing the taxpayer’s application, Justice Roger Derrington held that the ambit of this inquiry included not only the taxpayer’s unwillingness to return to Australia, but also the motivation informing that unwillingness. In this case, there was no suggestion that the exercise of any power against the taxpayer, were he to return to Australia, would be otherwise than in accordance with the administration of the laws of Australia. Further, Derrington J held that there was no warrant to exempt the taxpayer from the law’s ordinary operation, including any lawful detention pursuant to the Australian taxation framework.
Courtney also previously appeared in a successful security for costs application in this proceeding: Gumm v Commissioner of Taxation [2024] FCA 71.
Courtney appears for taxpayers and the Commissioner in a range of tax proceedings in courts and tribunals. Should you require further information about whether Courtney has availability to accept your brief, please contact the clerk of New Chambers, Angela Noakes.
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