Deputy Commissioner of Taxation v Raskovic [2009] NSWSC 281

Reported Decision : 75 ATR 359

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Raskovic [2009] NSWSC 281

HEARING DATE(S) : 9 April 2009

JUDGMENT DATE : 20 April 2009

JUDGMENT OF : Schmidt AJ

DECISION : 1. Judgment be entered in favour of the plaintiff in the sum of $739,297.80. 2. The defendant is to pay the plaintiff's costs of the proceedings, as agreed or assessed.

CATCHWORDS : TAXES AND DUTIES - income tax and related legislation - collection and recovery of tax - unpaid income and other tax - failure to lodge tax returns - penalties - no appearance by defendant - attempts at service - order under Rule 10.14 of the Uniform Civil Procedure Rules 2005 - s.255-45 Schedule 1 of the Taxation Administration Act 1953 (Cth) - prima facie case - judgment in favour of plaintiff - costs

Civil Procedure Act 2005 LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005

CATEGORY : Principal judgment

CASES CITED : Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41 Deputy Commissioner of Taxation v Lewer [2001] VSC 114

PARTIES : Deputy Commissioner of Taxation - Plaintiff Lubo Jack Raskovic - Defendant

FILE NUMBER(S) : SC 15682/07

COUNSEL : Mr D Liebhold, counsel - Plaintiff No appearance by Defendant

SOLICITORS : ATO Legal Services Branch - Plaintiff

- 10 - IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION

SCHMIDT AJ Monday, 20 April 2009

15682/08 DEPUTY COMMISSIONER OF TAXATION v LUBO JACK RASKOVIC