Deputy Commissioner of Taxation v Johns [2016] NSWDC 241

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Johns [2016] NSWDC 241 Hearing dates: 14 September 2016 Date of orders: 14 September 2016 Decision date: 14 September 2016 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Judgment for the plaintiff for the sum of $193,248.99. (2) Defendant pay plaintiff's costs. (3) Exhibits retained for 28 days. Catchwords: TAXES AND DUTIES - Income tax and related legislation - collection and recovery of tax - proceedings for recovery – defence hopelessly pleaded – judgment for the plaintiff Legislation Cited: Evidence Act 1995 (NSW), s 190 Income Tax Assessment Act 1936 (Cth), s 204 Income Tax (Transitional Provisions) Act 1997 (Cth) Taxation Administration Act 1953 (Cth), Part IIA, ss 8AAZJ and 8AAJI, Schedule 1 ss 286‑75, 298-25, 350‑10 Tax Laws Amendment (Transfers of Provisions) Act 2010 (Cth) Cases Cited: Deputy Commissioner of Taxation v Brilliant Homes Management Pty Ltd [2011] FCA 1539 Deputy Commissioner of Taxation v Falzon [2008] QCA 327 Evans v Deputy Commissioner of Taxation [2012] NSWCA 396 F J Bloemen Pty Ltd v Commissioner of Taxation (Cth) (1981) 147 CLR 360 Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Tony Johns Representation: Counsel: Plaintiff: Mr D Jay Defendant: In person