Deputy Commissioner of Taxation v Waterstreet [2018] NSWDC 42

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Waterstreet [2018] NSWDC 42 Hearing dates: 7 March 2018 Date of orders: 07 March 2018 Decision date: 07 March 2018 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Note: Defendant called outside the court three times at 10:06am – No appearance; matter stood down to 10:30am. (2) Judgment for the plaintiff for the sum of $420,456.21. (3) Defendant pay plaintiff's costs. (4) Exhibits retained for 28 days. (5) The plaintiff is to serve a copy of this judgment on the defendant at the address nominated in the Notice of Ceasing to Act filed by his former solicitors on 2 March 2018. Catchwords: TAXES AND DUTIES — Income tax and related legislation — Collection and recovery of tax – unpaid tax-related liabilities – no issue of principle Legislation Cited: Civil Procedure Act 2005 (NSW), s 100 Income Tax Assessment Act 1936 (Cth), s 161 Tax Administration Act 1953 (Cth), s 8AAZC and Sch 1, ss 255-5, 255-45 and 350-10 Uniform Civil Procedure Rules 2005 (NSW), rr 7.29, 29.7, 30.1 and 42.1 Cases Cited: Prime Marble & Granite Pty Ltd (ACN 077 393 938) v Mehajer [2017] NSWDC 273 Satz v ACN 069 808 957 Pty Ltd [2010] NSWSC 365 Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Charles Christian Waterstreet Representation: Counsel: Plaintiff: Ms J Gatland