Deputy Commissioner of Taxation v Shelton [2017] NSWDC 115

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Shelton [2017] NSWDC 115 Hearing dates: 4 May 2017 Date of orders: 04 May 2017 Decision date: 04 May 2017 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Defendant called outside Court 13D three times at 10:45am – no appearance (note defendant also called outside Court 16A three times at 9:30am – no appearance). (2) Grant leave to the plaintiff to replace Annexure B to the Affidavit of Mr Stephen Bird with the correct document in 7 days. (3) Pursuant to r 17.7 Uniform Civil Procedure Rules 2005 (NSW), enter judgment for the plaintiff in the sum of $622,711.19, plus interest of $28,124.37, making a total of $650,835.56. (4) Defendant to pay the plaintiff's costs. (5) Exhibits retain for 28 days. (6) A copy of this judgment is to be taken out by the plaintiff and served on the defendant within 7 days of the judgment in final form being made available to the plaintiff. Catchwords: TAXATION – an application for judgment for a tax-related liability due to the Commonwealth payable to the Commissioner of Taxation – defendant fails to plead any substantive defence, file evidence or appear – application for summary judgment under r 17.7 Uniform Civil Procedure Rules 2005 (NSW) for judgment on admissions Legislation Cited: Civil Procedure Act 2005 (NSW), ss 56 – 62 Taxation Administration Act 1953 (Cth), ss 255-45, 255-50 and 269-20 Uniform Civil Procedure Rules 2005 (NSW), rr 17.7 and 29.7 Cases Cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Epov [2008] NSWSC 1085 Frinty v Landmax Developments Pty Ltd (2010) 272 ALR 412 Ghosh v NineMSN Pty Ltd [2015] NSWCA 334 Kolichis v Deputy Commissioner of Taxation [2014] WASCA 76 Moon v Mun [2013] NSWCA 217 Satz v ACN 069 808 957 Pty Ltd [2010] NSWSC 365 Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Brett Shelton Representation: Counsel: Plaintiff: Mr J Mitchell Defendant: No appearance