Raymond Hoser

The case of *Raymond Hoser* concerned an application by Mr. Hoser for an order that the respondent, the Commissioner of Taxation, be restrained from taking any further steps to recover a tax debt owed by Mr. Hoser. The application was heard by Justice Iain Campbell Thompson in the Federal Court of Australia.

The primary legal issue before the Court was whether Mr. Hoser had established a sufficient prima facie case to warrant the grant of an interlocutory injunction. Specifically, the Court had to consider whether Mr. Hoser had demonstrated a serious question to be tried and whether the balance of convenience favoured the grant of the injunction.

Justice Thompson considered the evidence presented by Mr. Hoser, which related to his objections to the Commissioner's assessment of his tax liability. The Court applied the well-established principles for the grant of interlocutory injunctions, requiring a demonstration of a serious question to be tried and that damages would not be an adequate remedy. His Honour found that Mr. Hoser had not satisfied the threshold of establishing a serious question to be tried, as his arguments regarding the validity of the tax assessment were not sufficiently arguable. Consequently, the balance of convenience did not favour the grant of the injunction.

The application for an interlocutory injunction was dismissed.