Part 8AChallenges
138RStay of proceedings for similar cases
The Commissioner may stay proceedings by issuing a notice notifying a disputant that a challenge is to be stayed because a test case on a similar challenge or objection is to be heard by the High Court.
The Commissioner may issue a notice staying proceedings under subsection (1) only if—
- the Commissioner considers that the test case is likely to be determinative of all or a substantial number of the issues in the challenge proposed to be stayed; and
- the challenge proposed to be stayed has not been determined by a hearing authority.
When a disputant receives a notice staying proceedings, the disputant may issue a notice requiring that there be no stay of proceedings that notifies the Commissioner that the disputant requires the challenge to be heard even though a test case is to be heard.
Within 14 days after the Commissioner receives a notice requiring that there be no stay of proceedings, the Commissioner may apply to the High Court for an order that the challenge be stayed pending the determination of the test case or the further order of the court.
If a challenge is stayed, the disputant or the Commissioner may apply to the High Court for an order that the challenge cease to be stayed.
A stay under subsection (1) lapses on the expiry of 14 days following the day on which any of the following occurs:
- the expiry of the 14-day period specified in subsection (4), if the disputant has issued a notice requiring there to be no stay of proceedings and the Commissioner has not within the 14-day period made an application under subsection (4); or
- the making by the High Court of an order dismissing an application by the Commissioner under subsection (4); or
- the making by the High Court, on an application under subsection (5), of an order that the challenge cease to be stayed; or
- the determination of the test case which caused the challenge to be stayed by the expiration of all rights of appeal.
For so long as a challenge is stayed,—
- any time limits or periods specified in or under this Act (other than in this section) in relation to the challenge are not to apply; and
- where the stay of a challenge lapses, any time limits or periods so specified are to be treated as if they were extended by the period commencing with the date of the notice staying proceedings, and ending with the day on which the stay lapses.
The Commissioner may give notices required by this section by formally notifying either the disputant or a solicitor who is authorised to accept service on their behalf at the contact address referred to in section 14G(c) or by effective delivery to an address supplied by the disputant.
Notes
- Section 138R: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
- Section 138R(8): replaced, on , by section 167 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).


