Taxation Administration Act 1953
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Chapter 4 - Generic assessment, collection and recovery rulesRestraining injunctions
290-145(1)
The power of the Federal Court of Australia under this Subdivision to grant an injunction restraining an entity from engaging in conduct of a particular kind may be exercised:
(a) if the Court is satisfied that the entity has engaged in conduct of that kind - whether or not it appears to the Court that the entity intends to engage again, or to continue to engage, in conduct of that kind; or
(b) if it appears to the Court that, if an injunction is not granted, it is likely that the entity will engage in conduct of that kind - whether or not the entity has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to anyone if the entity engages in conduct of that kind.
Performance injunctions
290-145(2)
The power of the Federal Court of Australia under this Subdivision to grant an injunction requiring an entity to do something may be exercised:
(a) if the Court is satisfied that the entity has refused or failed to do that thing - whether or not it appears to the Court that the entity intends to refuse or fail again, or to continue to refuse or fail, to do that thing; or
(b) if it appears to the Court that, if an injunction is not granted, it is likely that the entity will refuse or fail to do that thing - whether or not the entity has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to anyone if the entity refuses or fails to do that act or thing.
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