Deputy Commissioner of Taxation v Jane Maria Sakovits; Deputy Commissioner of Taxation v Ronald Rudolf Sakovits [2010] NSWSC 865

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Jane Maria Sakovits; Deputy Commissioner of Taxation v Ronald Rudolf Sakovits [2010] NSWSC 865

HEARING DATE(S) : 1 July 2010

JUDGMENT DATE : 5 August 2010

JURISDICTION : Common Law

JUDGMENT OF : Harrison AsJ

(1) The defences in proceedings 2009/296363 and 2009/296388 are struck out. (2) Summary judgment be entered in both matters, once affidavits as to up to date calculations of debts are filed. DECISION : (3) A stay on the execution of the judgments in proceedings 2009/296363 and 2009/296388 is refused. (4) Each defendant is to pay the costs of their notices of motion filed 15 April 2010. (5) Each defendant is to pay the costs of their proceedings.

CATCHWORDS : SUMMARY JUDGMENT - STAY OF PROCEEDINGS

Civil Procedure Act 2005 Corporations Act 2001 (Cth) Criminal Code Act 1995 LEGISLATION CITED : Freedom of Information Act 1982 Income Tax Assessment Act 1939 (Cth) Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005

CATEGORY : Procedural and other rulings

Baker, Re; Flatwash Pty Ltd v Federal Commissioner of Taxation (1987) 87 ATC 4626 Cameron's Unit Services Pty Ltd v Kevin R Whelpton & Associates Pty Ltd (1984) 4 FCR 428; (1984) 59 ALR 754; (1985) ATPR 40-531 Clyne v Deputy Commissioner of Taxation (NSW) (No 3) (1983) 48 ALR 545; (1983) 57 ALJR 673; (1983) 83 ATC 4532; (1983) 14 ATR 563; BC8300095 Commissioner of Taxation v Cumins (2008) 101 ALD 78; (2008) 70 ATR 855; [2008] FCA 353; BC200801709 Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146; (2008) 247 ALR 605; [2008] HCA 32; Convery & Lund v Ziino (1985) 7 ALN N402; (1985) 70 ALR 383 Cywinski v Deputy Federal Commissioner of Taxation (1988) 88 ATC 4800 Deputy Commissioner of Taxation v Alvaro (1990) 90 ATC 4744; (1990) 21 ATR 726; BC9003528 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; Deputy Commissioner of Taxation v Cameron 91 ATC 4056; (1990) 21 ATR 1991 Deputy Commissioner of Taxation v Feldman; Deputy Commissioner of Taxation v Rozenstein (2006) 62 ATR 253; [2006] NSWSC 378; BC200602906 Deputy Commissioner of Taxation v Gergis (1991) 91 ATC 4510; (1991) 22 ATR 1 Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188; (1996) 32 ATR 269; BC9601074 Deputy Commissioner of Taxation v Jennings [2005] QSC 312 Dey v Victorian Railways Commissioners (1949) 78 CLR 62; [1949] ALR 333; (1949) 23 ALJR 48 FJ Bloemen Pty Ltd v Commissioner of Taxation (Cth) (1981) 147 CLR 360; (1981) 35 ALR 104; (1981) 55 ALJR 451; (1981) 81 ATC 4280; (1981) 11 ATR 914; BC8100076 CASES CITED : General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253 Gheorghiu v Perpetual Trustees Victoria Ltd [2007] VSCA 83 Hall v Poolman (2007) 215 FLR 243; (2007) 65 ACSR 123; [2007] NSWSC 1330 Held v Deputy Commissioner of Taxation (Vic) (1988) 88 ATC 4315; (1988) 19 ATR 1213; BC8800735 Hurley v Federal Commissioner of Taxation (1992) 37 FCR 11; (1992) 92 ATC 4471; (1992) 24 ATR 9; BC9203801 Olbers Co Ltd v Commonwealth of Australia (No 2) [2003] FCA 177 Snow v Deputy Federal Commissioner of Taxation (WA) (1987) 14 FCR 119; (1987) 70 ALR 672; (1987) 12 ALD 257; (1987) 87 ATC 4078; (1987) 18 ATR 439 Sterling Industries Ltd v NIM Services Pty Ltd (1986) 12 FCR 164; (1986) 66 ALR 657; (1986) ATPR 40-688 Taxation (Vic), Deputy Commissioner of v Held (1988) 19 ATR 852; BC8800786 Taxation (Vic), Deputy Federal Commissioner of v Trower (1986) 86 ATC 4157; (1986) 17 ATR 473 Taxation, Deputy Commissioner of (Vic) v Enal Pty Ltd (1987) 19 ATR 23 Taxation, Deputy Commissioner of v Mackey (1982) 45 ALR 284; (1982) 64 FLR 432; (1982) 82 ATC 4571; (1982) 13 ATR 547 Taxation, Deputy Federal Commissioner of v Akers (1989) 89 ATC 4725; BC8900779 Taxation, Deputy Federal Commissioner of v Niblett [1965] NSWR 1552; (1965) 8 FLR 134; (1965) 83 WN (Pt 1) (NSW) 405 Trade World Enterprise Pty Ltd v Deputy Commissioner of Taxation (Cth) (2006) 64 ATR 316; [2006] VSCA 191 Waterhouse (R W) v Australian Broadcasting Corporation - (1987) 72 ACTR 15 Western Australia v Bond Corp Holdings Ltd and Others (No 2) (1992) 37 FCR 150