Deputy Commissioner of Taxation v Meakes [2014] NSWSC 1001

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Meakes [2014] NSWSC 1001 Hearing dates: 10 April 2014 Decision date: 24 July 2014 Before: R A Hulme J Decision: The order made on 4 July 2013 that the judgment debtor pay the judgment debt to the judgment creditor by instalments is set aside. The application to stay the further enforcement of the judgment conditionally is refused. Catchwords: PROCEDURE - judgments and orders - satisfaction and set-off of judgments - no power for Deputy Registrar to order under state legislation that a judgment in respect of unpaid tax debt be paid by way of instalments - Commonwealth legislation provides a comprehensive regime for the collection and recover of tax-related liabilities and other amounts - state provisions not "picked up" by Commonwealth legislation - no relevant difference between current regime and regime considered in previous decisions Legislation Cited: Civil Procedure Act 2005 (NSW) District Court Rules 1973 (NSW) Financial Management and Accountability Act 1997 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) Taxation Administration Act 1953 (Cth) Taxation Laws Amendment Act (No 3) 1999 (Cth) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Agostino v Ziemkowski [1971] 1 NSWLR 946 Assistant Commissioner Condon v Pompano Pty Ltd [2013] HCA 7; 295 ALR 638 Deputy Commissioner of Taxation v Homewood (1991) 21 ATR 1426 Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; 165 CLR 55 Deputy Commissioner of Taxation v Zarzycki (1990) 96 ALR 146; 21 ATR 575 Pollack v Commissioner of Taxation (1991) 32 FCR 40 Electric Light and Power Supply Corporation Ltd v Electricity Commission of NSW [1956] HCA 22; 94 CLR 554 Gypsy Jokers Motorcycle Club Inc v Commissioner of Police [2008] HCA 4; 234 CLR 532 International Finance Trust Co Ltd v New South Wales Crime Commission [2009] HCA 49; 240 CLR 319 Muc v Deputy Commissioner of Taxation [2008] NSWCA 96; 73 NSWLR 378 Pederson v Young [1964] HCA 28; 110 CLR 162 Re Mazuran; ex parte Deputy Commissioner of Taxation (Cth) [1990] FCA 330; 97 ALR 391; 21 ATR 758 Victoria v The Commonwealth [1937] HCA 82; 58 CLR 618 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Timothy Meakes (Defendant) Representation: Counsel: Mr D M J Bennett QC with Mr D F C Thomas (Plaintiff) Mr S B Lloyd SC with Mr P Bolster (Defendant) Solicitors: Australian Government Solicitor Pikes & Verekers File Number(s): 2012/185588