Ostwald v Commissioner of Taxation [2026] FCA 868

The Federal Court of Appeal of Canada has delivered judgment in Ostwald v Commissioner of Taxation [2026] FCA 868.

Case details

Citation: [2026] FCA 868

Decision date: 2026-07-03

Court: Federal Court of Appeal of Canada

Catchwords

TAXATION – superannuation guarantee charge – penalty – application for judicial review of decisions of Commissioner of Taxation pursuant to s 5(1) of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – objections to competency in relation to two of the three applicants upheld – grounds otherwise not established – applications dismissed with costs

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