Evans v Deputy Commissioner of Taxation [2012] NSWCA 396

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Evans v Deputy Commissioner of Taxation [2012] NSWCA 396 Hearing dates: 8 October 2012 Decision date: 30 November 2012 Before: Macfarlan JA at [1]; Tobias AJA at [2]; Gzell J at [3] Decision: (1) The appeal is allowed; (2) The verdict and judgment made by Williams DCJ on 25 November 2011 is set aside; (3) Order that there be a new trial; (4) Order that the costs of the first trial be in the discretion of the judge hearing the new trial; (5) Order the respondent to pay to the appellant the amount of out-of-pocket expenses, of a type that would have been recoverable as disbursements if the appellant had been legally represented, that the appellant has actually and reasonably incurred concerning the present appeal. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXES AND DUTIES - Running Balance Account (RBA) established in relation to appellant under Taxation Administration Act 1953 (Cth) (Administration Act), s 8AAZC - debit balance an RBA deficit debt payable to Commonwealth under Administration Act s 8AAZH - appellants defence alleged errors in entries in RBA - some errors not defence issues as entitled to object and contest adverse objection decision in Federal Court or Administrative Appeals Tribunal (AAT) - Part IVC of Administration Act an exclusive code - other errors not subject of right to object and not open to Federal Court or AAT - with lack of assistance from respondent, trial judge did not determine detailed arguments of appellant that entries in RBA wrong Legislation Cited: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Deputy Commissioner of Taxation v TDE Nominees Pty Ltd (No 2) [2011] NSWSC 1528 Category: Principal judgment Parties: Peter Ronald Evans (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: In person (Appellant) D Jay (Respondent) Solicitors: ATO Legal Services Branch (Respondent) File Number(s): CA 2011/252163 Decision under appeal Jurisdiction: 9101 Date of Decision: 2011-11-25 00:00:00 Before: Williams DCJ File Number(s): 2010/252163