Federal Court of Australia
Federal Court of Australia
Deputy Commissioner of Taxation v Miraki (Summary Judgment) [2021] FCA 1361 File number: NSD 253 of 2021
Judgment of: THAWLEY J
Date of judgment: 28 October 2021
Date of publication of reasons: 4 November 2021
Catchwords: PRACTICE AND PROCEDURE – application for summary judgment under r 26.01 of the Federal Court Rules 2011 (Cth) – no reasonable defence to applicant's claim – summary judgment plus General Interest Charge entered against the respondent
Legislation: Federal Court Rules 2011 (Cth) r 26.01 Income Tax Assessment Act 1936 (Cth) s 174 Taxation Administration Act 1953 (Cth) ss 8WB(1)(c), 14ZZM, 14ZZR, Sch 1 s 350-10(3)
Cases cited: Batagol v Federal Commissioner of Taxation [1963] HCA 51, (1963) 109 CLR 243 Commissioner of Taxation v Ornelas [2016] FCA 457 Deputy Commissioner of Taxation v Taylor (1983) 2 NSWLR 139 Federal Commissioner of Taxation v Prestige Motors Pty Ltd [1994] HCA 39, (1994) 181 CLR 1
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 11
Date of hearing: 28 October 2021
Counsel for the Applicant: Mr P Afshar
Solicitor for the Applicant: HWL Ebsworth
Counsel for the Respondent: Mr D McGovern SC with Mr D Allen
Solicitor for the Respondent: William Roberts Lawyers
ORDERS NSD 253 of 2021
BETWEEN: DEPUTY COMMISSIONER OF TAXATION Applicant
AND: SEPIDEH MIRAKI Respondent
order made by: THAWLEY J DATE OF ORDER: 28 OCTOBER 2021
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