Deputy Commissioner of Taxation v Hubbard [2021] NSWSC 450

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Hubbard [2021] NSWSC 450 Hearing dates: 27 April 2021 Date of orders: 30 April 2021 Decision date: 30 April 2021 Jurisdiction: Common Law Before: Harrison AsJ Decision: Judgment The defendant is to pay the plaintiff the sum of $3,084,394.06. The Court orders that: (1) The defendant is to pay the plaintiff's costs on an ordinary basis. Catchwords: INCOME TAX – Collection and recovery – Proceedings for recovery – Genuine dispute of debt –Notices of Assessment – No point of principle Legislation Cited: Income Tax Assessment Act 1936 (Cth), s 204 Income Tax Assessment Act 1997 (Cth), s 5-15 Taxation Administration Act 1953 (Cth) Pt IVC, ss 14ZZK, 14ZZM, 14ZZO, 14ZZR, Sch 1, ss 350-10, 350-12, 350-15, 350-20 Taxation Administration Regulations 1976 (Cth), Pt 2A, s 175 Taxation Administration Regulations 2017 (Cth), Pt 2 Div 4, reg 24 Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (Cth) Cases Cited: Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17; (2017) 347 ALR 134 Clyne v Deputy Commissioner of Taxation (1983) 48 ALR 545; (1983) 57 ALJR 673 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 v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296; (2010) 81 ATR 40 Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412 F J Bloemen Pty Ltd v Federal Commissioner of Taxation [1981] HCA 27; (1981) 147 CLR 360 Kolichis v Deputy Commissioner of Taxation [2014] WASCA 76 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Patrizia Hubbard (Defendant) Representation: Counsel: DR Olthof (Solicitor for Plaintiff)