Deputy Commissioner of Taxation v Elzain (No 3) [2024] FCA 1445

Federal Court of Australia

Deputy Commissioner of Taxation v Elzain (No 3) [2024] FCA 1445 File number(s): VID 1082 of 2023

Judgment of: HORAN J

Date of judgment: 13 December 2024

Catchwords: PRACTICE AND PROCEDURE – application for summary judgment – income tax – recovery action – production of notices of assessment – conclusive evidence that assessment was properly made and amounts and particulars of assessment are correct – evidentiary certificates – prima facie evidence of particulars stated in the certificate – no reasonable prospect of successfully defending the proceeding – summary judgment awarded

Legislation: Federal Court of Australia Act 1976 (Cth) ss 31A, 37AF, 37AG Taxation Administration Act 1953 (Cth) ss 14ZZM(1), 14ZZR, Sch 1 ss 255-1, 255-5, 260-5, 280-50, 280-100, 280-103, 280-105, 280-110, 284-75, 298-10, 298-15, 298-25, 298-30, 350-10, 350-12 Income Tax Assessment Act 1936 (Cth) ss 47A, 109C, 166, 170, 174 Income Tax Assessment Act 1997 (Cth) ss 5-5, 5-10, 5-15 Judiciary Act 1903 (Cth) s 39B(1)(c) Federal Court of Australia Rules 2011 (Cth) r 26.01(1)

Cases cited: Australian Securities and Investments Commission v Cassimatis (2013) 220 FCR 256 Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 Buurabalayji Thalanyji Aboriginal Corporation v Onslow Salt Pty Ltd (No 8) [2020] FCA 1488 Clyne v Deputy Commissioner of Taxation (1983) 57 ALJR 673 Commissioner of Taxation v Ornelas [2016] FCA 457 Deputy Commissioner of Taxation (ACT) v Sharp (1988) 91 FLR 70 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Lewer [2001] VSC 114 Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839; 95 ATR 779 Deputy Commissioner of Taxation v Southgate Investments Funds Ltd [2010] FCA 1298; 81 ATR 220 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Imobilari Pty Ltd v Opes Prime Stockbroking Ltd [2008] FCA 1920; (2008) 252 ALR 41 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72 Re Thai; ex parte Deputy Commissioner of Taxation (Cth) (1994) 50 FCR 127 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Southgate Investment Funds Ltd v Deputy Commissioner of Taxation (2013) 211 FCR 274 Three Rivers DC v Bank of England (No 3) [2003] 2 AC 1 Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145