Former Burrup Fertilisers boss Pankaj Oswal is eyeing a trail blazed by the Finks bikie gang as he fights the tax office.
Mr Oswal is considering using a 2010 High Court decision overturning South Australia's anti-association laws as the basis of a challenge to more than $6 million in tax bills.
The constitutional attack was mooted in the Federal Court yesterday as the tax office began a push to get a quick judgment against Mr Oswal on the strength of assessments issued by bureaucrats.
Mr Oswal's barrister Clare Thompson said he would get advice from a constitutional lawyer about whether the tax office could rely on the evidentiary provisions of tax assessment laws.
The laws deem that a tax commissioner's assessment notice is conclusive evidence that an assessment's amount and particulars are correct.
In 2010, the High Court found anti-association laws impinged on the independence of courts from politicians and bureaucrats.
Justice Tony Siopis gave Mr Oswal time to consider a challenge while getting the case moving. He adjourned it to March 26.
The tax office sued Mr Oswal last month while also taking part in separate bankruptcy proceedings. Mr Oswal's challenge to those proceedings is in court on February 4.