High bar to restraining collection of tax

In brief: A recent Supreme Court of New South Wales decision, dismissing an application to restrain the Office of State Revenue from recovering assessed taxes while the time to challenge the assessments was still running, confirms the courts' reluctance to interfere with the recovery of taxes. Partner Michael Quinlan and Lawyer Yu Zhang report.

http://www.allens.com.au/pubs/insol/foinsol16jul12.htm