Deputy Commissioner of Taxation v Shears [2014] NSWSC 1653

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Shears [2014] NSWSC 1653 Hearing dates: 25 June 2014 Decision date: 14 November 2014 Jurisdiction: Common Law Before: Button J Decision: (1) All of the orders sought in the amended notice of motion of the defendant are dismissed. (2) The defendant must pay the costs of the plaintiff of the proceedings before me. Catchwords: CIVIL LAW - dispute with Australian Tax Office - default judgment entered - whether default judgment is inconsistent with a previous decision of the Court - consideration of Anshun estoppel - whether the default judgment should be reopened because there is a real issued to be litigated Legislation Cited: Income Tax Assessment Act 1936 (Cth), s 177 Supreme Court Act 1970 (NSW), s 101 Taxation Administration Act 1953 (Cth), Part IVC Uniform Civil Procedure Rules 2005 (NSW), r 36.16 Cases Cited: Arthur JS Hall & Co v Simons [2002] 1 AC 615 Bryant v Commonwealth Bank of Australia (1995) 57 FCR 287 Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32; 247 ALR 605 Deputy Commissioner of Taxation v Cameron (1990) 91 ATC 4056 Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188 Deputy Commissioner of Taxation v Tabuso [2013] NSWSC 688 Deputy Commissioner of Taxation v TDE Nominees Pty Ltd (No 2) [2011] NSWSC 1528 FJ Bloeman Pty Ltd v Federal Commissioner of Taxation; Simons v Federal Commissioner of Taxation [1981] HCA 27; 147 CLR 360 Habib v Radio 2UE Sydney Pty Ltd [2009] NSWCA 231 Hunter v Chief Constable of the West Midlands Police and Others [1981] AC 529 Port of Melbourne Authority v Anshun Pty Ltd [1981] HCA 45; 147 CLR 589 Reichel v Magrath (1889) 14 App Cas 665 Spalla v St George Motor Finance Ltd [2004] FCA 1699 Category: Interlocutory applications Parties: Deputy Commissioner of Taxation (Plaintiff) Richard Spears (Defendant) Representation: Counsel: Solicitors: Y Acheampong (Plaintiff) M Griffin (Respondent) File Number(s): 2011/334208