Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412 Citation: Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412

Parties: DEPUTY COMMISSIONER OF TAXATION v SOCRATES VASILIADES, CELESTE VASILIADES and FALCONBRIDGE PTY LTD (ACN 074 383 805)

File number: VID 610 of 2014

Judge: PAGONE J

Date of judgment: 5 May 2015

Catchwords: EQUITY – Whether first respondent has equitable interest in proceeds of sale of property by virtue of presumed or resulting trust – declarations of equitable interest sought to aid enforcement of tax debt owed by first respondent. HIGH COURT AND FEDERAL COURT – Whether claim for tax debt within original jurisdiction of Court – whether matter arising under a law of the Commonwealth – whether claim for tax debt within accrued jurisdiction of Court. INCOME TAX – Claim for tax debt owing by first respondent – debt comprising unpaid income tax, administrative penalties, general interest charges and shortfall interest charges – certificates stating amount due and payable prima facie evidence of tax debt. PRACTICE AND PROCEDURE – Declarations – whether appropriate to make declarations based on admissions deemed to have been made by respondents' failure to deny facts pleaded by applicant – where evidence in support of deemed admissions. PRACTICE AND PROCEDURE – Default judgment – where respondents failed to comply with orders made by Court – where respondents failed to attend a hearing in the proceeding – whether respondents in default. PRACTICE AND PROCEDURE – Summary judgment – whether respondent has no reasonable prospect of successfully defending the proceeding or part of the proceeding.