Atkinson v State Bank of NSW & Anor [2003] NSWSC 675

New South Wales Supreme Court

CITATION : Atkinson v State Bank of NSW & Anor [2003] NSWSC 675 HEARING DATE(S) : 24 July 2003 JUDGMENT DATE : 28 July 2003 JURISDICTION: Common Law JUDGMENT OF : Master Harrison DECISION : (1) Pursuant to Part 13 r 5 of the SCR, the plaintiff's claim is dismissed; (2) The plaintiff is to pay the defendants' costs as agreed or assessed.

CATCHWORDS : ATO garnishee order on bank account - invalidity of Constitution - invalidity of Income Tax Assessment Act 1936 (Cth) - notice of motion to strike out claim Australia Act 1986 (Cth) Commonwealth of Australia Constitution Act (UK) LEGISLATION CITED : Constitution Act Income Tax Assessment Act 1936 (Cth) - s 218 Income Tax Assessment Act 1997 Supreme Court Rules - Part 13 r 5; Part 15 r 26 Air Services Australia v Zarb (NSWCA unreported, 26 August 1998) Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 Dey v Victorian Railways Commissioners (1949) 78 CLR 62 Dooney v Henry (2000) 174 ALR 41 General Steet Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 CASES CITED : Joose v Australian Securities and Investment Commission (1988) 73 ALJR 232 Levick v Law Society of New South Wales [2002] NSWSC 481 Matchett v Deputy Commissioner of Taxation (2000) 158 FLR 171 Miller v Chapman (2001) 46 ATR 317 Sunrise Auto Ltd v Deputy Commisioner of Taxation (Cth) (1995) 61 FCR 446 Webster & Anor v Lampard (1993) 177 CLR 598 George Atkinson (Plaintiff) PARTIES : State Bank of New South Wales Limited and Commonwealth Bank of Australia (Defendants) FILE NUMBER(S) : SC 20822/2001 COUNSEL : Mr J Lanser of L E Taylor Solicitors (Defendants) SOLICITORS : Mr G Atkinson (Plaintiff in Person)