Deputy Commissioner of Taxation v Kocic [2023] FCA 1353

Federal Court of Australia

Deputy Commissioner of Taxation v Kocic [2023] FCA 1353 File number(s): NSD 1201 of 2021

Judgment of: ABRAHAM J

Date of judgment: 3 November 2023

Catchwords: PRACTICE AND PROCEDURE – whether summary judgment under s 31A of the Federal Court of Australia Act 1976 (Cth) should be ordered TAXATION – income tax – application for summary judgment – production of certified copies of assessments and evidentiary certificates HELD – summary judgment awarded

Legislation: Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Federal Court Rules 2011 (Cth)

Cases cited: Batagol v Federal Commissioner of Taxation [1963] HCA 51; (1963) 109 CLR 243 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Commissioner of Taxation v Ornelas [2016] FCA 457 Deputy Commissioner of Taxation (ACT) v Sharp (1988) 19 ATR 1515 Deputy Commissioner of Taxation (Cth) v Naidoo (1981) 55 FLR 245 Deputy Commissioner of Taxation v Chemical Trustee Limited [2010] FCA 1297; (2010) 81 ATR 237 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296; (2010) 81 ATR 40 Deputy Commissioner of Taxation v Miraki [2021] FCA 1361 Federal Commissioner of Taxation v Dalco [1990] HCA 3; (1990) 168 CLR 614 FJ Bloeman Pty Ltd v Commissioner of Taxation [1981] HCA 27; (1981) 147 CLR 360 Pratten v Commissioner of Taxation [2015] FCA 1357 Roberts v Deputy Commissioner of Taxation [2013] FCA 1108; (2013) 228 FCR 280 Spencer v The Commonwealth [2010] HCA 28; (2010) 241 CLR 118