A rare stay of tax recovery proceedings: Commissioner of Taxation v Ho

The decision in Commissioner of Taxation v Ho [2026] NSWSC 247 illustrates the scope of the Court’s discretionary power to grant a stay of recovery proceedings in exceptional circumstances, as outlined by Kristie Schubert and Keith Swan.

Commissioner of Taxation v Ho [2026] NSWSC 247 is a rare example of the NSW Supreme Court granting a stay of tax recovery proceedings, notwithstanding the clear legislative policy permitting the Commissioner to recover assessed tax immediately, even where Part IVC proceedings are on foot. The case is particularly noteworthy because the Court stayed the recovery proceedings, rather than adopting the more common course of allowing judgment to be entered with enforcement stayed. Facts and proc...

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Authors: Kristie Schubert, Keith Swan

Published Date: 24 March 2026