Deputy Commissioner of Taxation v Feldman; Deputy Commissioner of Taxation v Rozenstein [2006] NSWSC 378

Reported Decision : 62 ATR 253

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Feldman; Deputy Commissioner of Taxation v Rozenstein [2006] NSWSC 378

HEARING DATE(S) : 5 April 2006, 7 April 2006

JUDGMENT DATE : 7 April 2006

JUDGMENT OF : Johnson J at 1

EX TEMPORE JUDGMENT DATE : 04/07/2006

DECISION : 1(a) Judgment is entered against Svetlana Feldman in the sum of $6,395,394.31; (b) Ms Feldman is to pay the Plaintiff's costs of these proceedings; 2(a) Judgment is entered against Vladislav Rozenstein in the sum of $6,355,371.41; (b)Mr Rozenstein is to pay the Plaintiff's costs of these proceedings.

CATCHWORDS : PRACTICE AND PROCEDURE - claim by Deputy Commissioner of Taxation for outstanding income tax and administrative penalties - application for summary judgment - reliance upon notices of assessment in recovery proceedings - conclusive proof in those proceedings - application by defendants that judgment not be given and that proceedings be stayed pending consideration of complaints or objections concerning assessments to the Deputy Commissioner of Taxation - applicable principles on stay application - stay refused - summary judgment granted

LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth)

Dey v Victorian Railway Commissioners (1949) 78 CLR 62 General Steel Industries Inc v Commissioner of Railways (NSW) (1964) 112 CLR 125 Webster v Lampard (1993) 177 CLR 598 CASES CITED : Cosmos E-C Commerce Pty Ltd v Bidwell & Associates Pty Ltd [2005] NSWCA 81 F J Bloemen Pty Limited v Federal Commissioner of Taxation (1980-1981) 147 CLR 360 Deputy Commissioner of Taxation v Richard Walter Pty Limited (1995) 183 CLR 168 Deputy Commissioner of Taxation v Ho (4 April 1996, unreported, BC9601074) Deputy Commissioner of Taxation v Mackey (1982) 45 ALR 284