Deputy Commissioner of Taxation v Jane Maria Sakovits; Deputy Commissioner of Taxation v Ronald Rudolf Sakovits [2010] NSWSC 1322

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Jane Maria Sakovits; Deputy Commissioner of Taxation v Ronald Rudolf Sakovits [2010] NSWSC 1322

HEARING DATE(S) : 12 November 2010

JUDGMENT DATE : 29 November 2010

JURISDICTION : COMMON LAW

JUDGMENT OF : Davies J

DECISION : (1) The Notices of Motion of 30 September 2010 are dismissed. (2) The Defendants are to pay the Plaintiff's costs of the Notices of Motion.

CATCHWORDS : APPEAL - appeal from Associate Justice to a single judge - Associate Justice refuses stay of execution of a judgment - appeal against refusal - admission of fresh evidence - whether hearing of stay application was a hearing on the merits - whether special grounds needed to receive further evidence - s 75A(7), (8) Supreme Court Act 1970 - discretion to receive further evidence - principle of the finality of litigation - no explanation for absence of further evidence at the first hearing - failures of Appellant to comply with Court orders for the filing of evidence sought to be tendered on the appeal - failure to comply with Part 49.12 UCPR - application to receive further evidence refused

Civil Procedure Act 2005 LEGISLATION CITED : Supreme Court Act 1970 Uniform Civil Procedure Rules

CATEGORY : Principal judgment

Aon Risk Services Australia Limited v Australian National University (2009) 239 CLR 175 Asian Investments Corporation Ltd v Symons (unreported – Young J - 10 April 1996) D A Christie Pty Ltd v Baker [1996] 2 VR 582 Deputy Commissioner of Taxation v Jane Maria Sakovits; Deputy Commissioner of Taxation v Ronald Rudolf Sakovits [2010] NSWSC 865 Doherty v Liverpool District Hospital (1991) 22 NSWLR 284 Fletcher v Besser [2004] NSWCA 132 Fletcher v Besser [2010] NSWCA 30 Hartigan v International Krishna Consciousness Incorporated [1999] NSWSC 139 CASES CITED : King Investment Solutions v Hussain [2005] NSWSC 1076; (2005) 1 BFRA 577 Martin v Abbott Australasia Pty Ltd [1981] 2 NSWLR 430 McGregor v Potts (2005) 68 NSWLR 109 Nominal Defendant v Manning (2000) 50 NSWLR 139 Nommack (No 100) Pty Limited v FAI Insurances Limited (in Liq) [2003] NSWSC 359; (2003) 45 ACSR 215 Nowlan v Marson Transport Pty Ltd (2001) 53 NSWLR 116 Re Copiapo Mining Co (Ltd); Ex parte Mashiter (1894) 10 TLR 180 Wickstead v Browne (1992) 30 NSWLR 1 Wickstead v Browne (1993) 10 Leg Rep SL 2