Deputy Commissioner of Taxation v Donoghue [2018] FCA 924

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Donoghue [2018] FCA 924 File number: QUD 727 of 2013

Judge: LOGAN J

Date of judgment: 21 May 2018

Catchwords: PROCEDURE – application for summary judgment – taxation liability – failure of respondent to appear – prior dismissal of both judicial review application alleging illegality of assessments and taxation appeal against income tax decision in respect of three assessments – absence of any defence on the merits – evidence of taxation liability – summary judgment granted. EVIDENCE – absence of designations of office in respect of signature on copies of notice of assessment of income tax – other evidence of signature and that signatory a Deputy Commissioner of Taxation – ability of Court to compare signature on copies of notice of assessment with proven signature of Deputy Commissioner of Taxation – Judiciary Act 1903 (Cth) s 79, Evidence Act (Qld), s 59. Held – comparison permissible – signatures that of Deputy Commissioner of Taxation and therefore copies conclusive.

Legislation: Judiciary Act 1903 (Cth) s 79 Taxation Administration Act 1953 (Cth) s 255-45 Federal Court Rules 2011 (Cth) rr 4.05(2), 5.22, 5.23, 26.01 Taxation Regulations 2017 r 24 Evidence Act 1977 (Qld) s 59

Cases cited: Donoghue v Commissioner of Taxation [2018] FCA 468 Donoghue v Commissioner of Taxation; Donoghue v Commissioner of Taxation [2016] HCASL 131

Date of hearing: 21 May 2018

Date of last submissions: 21 May 2018

Registry: Queensland