Deputy Commissioner of Taxation v Hawatt [2018] NSWSC 1066

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Hawatt [2018] NSWSC 1066 Hearing dates: 5 July 2018 Date of orders: 12 July 2018 Decision date: 12 July 2018 Jurisdiction: Common Law Before: Schmidt J Decision: (1) Judgment be entered in favour of the Deputy Commissioner in the sum of $1,347,249.22. (2) Mr Hawatt's motion be dismissed. (3) The Deputy Commissioner bear Mr Hawatt's costs thrown away of the hearing on 14 June, as agreed or assessed. (4) Otherwise Mr Hawatt bear the Deputy Commissioner's costs, as agreed or assessed. Catchwords: TAXATION – outstanding tax debts – summary judgment sought – adjournment sought – adjournment not granted – summary judgment ordered – costs

PROCEDURE – notice of motion – stay sought pending the finalisation of the foreshadowed proceedings in the Administrative Appeals Tribunal – hardship - motion dismissed Legislation Cited: Civil Procedure Act 2005 (NSW) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Cywinski v Deputy Commissioner of Taxation [1990] VR 193 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 Category: Procedural and other rulings Parties: Deputy Commissioner of Taxation (Plaintiff) Majed Hawatt (Defendant) Representation: Counsel: Mr DM Jay (Plaintiff) Mr A Moutassallem (Defendant)