Deputy Commissioner of Taxation v McMahon (No. 2) [2010] NSWDC 258

New South Wales District Court

CITATION: Deputy Commissioner of Taxation v McMahon (No. 2) [2010] NSWDC 258

HEARING DATE(S): 27 September 2010 EX TEMPORE JUDGMENT DATE : 27 September 2010

JURISDICTION: Civil

JUDGMENT OF: Gibson DCJ

(1) Application for stay of judgment refused. DECISION: (2) defendant pay plaintiff's costs of the application for a stay. (3) Exhibits retained for 28 days.

CATCHWORDS: TAXES AND DUTIES - income tax and related legislation - collection and recovery of tax - proceedings for recovery - where appeal pending - application for stay of proceedings or execution - principles governing applications for stay of judgment for amounts of income tax owed to the Deputy Commissioner of Taxation

Civil Procedure Act 2005 (NSW), ss 56 and 67 LEGISLATION CITED: Evidence Act 1995 (NSW), s 135 Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth), s 14ZZM

Australian Machinery & Investment Co Ltd v Deputy Commissioner of Taxation (1946) 20 ALJR 234 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd; DCT v MA Howard Racing Pty Ltd; DCT v Neutral Bay Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Denlay [2010] QCA 217 CASES CITED: Deputy Commissioner of Taxation v Mackey (1982) 64 FLR 432 Deputy Commissioner of Taxation v Sakovitis [2010] NSWSC 865 Deputy Federal Commissioner of Taxation (Vic) v Trower (1986) 86 ATC 4157 Snow v Deputy Federal Commissioner of Taxation (WA) (1987) 14 FCR 119