DCT v Epov [2008] NSWSC 1085

New South Wales Supreme Court

CITATION : DCT v Epov [2008] NSWSC 1085

HEARING DATE(S) : 15 September 2008

JUDGMENT DATE : 16 October 2008

JURISDICTION : Common Law

JUDGMENT OF : Harrison AsJ

(1) The further amended defence filed 9 May 2008 is struck out. DECISION : (2) The defendant is to pay the plaintiff's costs as agreed or assessed. (3) Liberty to the plaintiff to apply for default judgment in the registry.

CATCHWORDS : Strike out defence

Income Tax Assessment Act 1936 (Cth) LEGISLATION CITED : Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules

CATEGORY : Procedural and other rulings

Commonwealth of Australia v Griffiths & Anor [2007] NSWCA 370 CASES CITED : DCT v Jonrich Pty Ltd (1986) 17 ART 880 FJ Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360 McAndrew v FCT (1956) 98 CLR 263

PARTIES : Deputy Commissioner of Taxation (Plaintiff) Peter Epov (Defendant)

FILE NUMBER(S) : SC 12667/2005

C Malcolm Australian Government Solicitor (Plaintiff) SOLICITORS : M Conomos Conomos & Spinak Lawyers (Defendant)

IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION

ASSOCIATE JUSTICE HARRISON

THURSDAY, 16 OCTOBER 2008

12667/2005 - DEPUTY COMMISSIONER OF TAXATION v PETER EPOV

JUDGMENT (Strike out defence) 1 HER HONOUR: By notice of motion filed 2 June 2008, the plaintiff seeks an order that the further amended defence filed 9 May 2008 be struck out and that pursuant to Rule 13.1 of the Uniform Civil Procedure Rules judgment be entered for the plaintiff. 2 The plaintiff is the Deputy Commissioner of Taxation (DCT). The defendant is Peter Epov. The DCT relied on the affidavit of Peter Douglas sworn 18 April 2008 and 12 September 2008. The defendant relied on the affidavit of Marcus William Conomos sworn 16 May 2008.