Deputy Commissioner of Taxation v Smith [2008] NSWDC 219

New South Wales District Court

CITATION: Deputy Commissioner of Taxation v Smith [2008] NSWDC 219

HEARING DATE(S): 12/09/08

JUDGMENT DATE: 19 September 2008

JURISDICTION: Civil

JUDGMENT OF: Truss DCJ

Commissioner not required to give notice under s 8AAZN(2) of the Act DECISION: Judgment for the plaintiff in the amount of $336,389.34 including GIC Defendant to pay the plaintiff's costs

CATCHWORDS: Administrative overpayment allocated to running balance account - Notice under s 8AAZN(2) not required for recovery of general interest charge

LEGISLATION CITED: Taxation Administration Act 1953

CASES CITED: Deputy Commissioner of Taxation v Cannon (unreported 10 December 2007, County Court of Victoria) Deputy Commissioner of Taxation v De Angelis [2008] SADC 103 (unreported 14 August 2008)

PARTIES: Deputy Commissioner of Taxation v Darryl Peter Smith

FILE NUMBER(S): 148/07

COUNSEL: Mr R Quinn for Plaintiff No Appearance for Defendant

JUDGMENT

1 The plaintiff seeks judgment against the defendant in respect of a running balance account (RBA) deficit debt amounting to $336,389.34 which comprises:

· administrative overpayments;

· administrative penalties;

· general interest charge.

2 The defendant, who is self-represented, filed a defence on 25 September 2006. He was present before the Judicial Registrar on 4 August 2008 when the matter was listed for hearing on 5 September 2008. In early hours of that day he sent to Ms McGuire an officer employed in the Taxation Office an email in which he provided contact details and stated: Please be advised that due to sickness, there will be no appearance by the defendant at the hearing. Recognition is acknowledged that the Deputy Commissioner will be entitled to seek and obtain judgment.