Deputy Commissioner of Taxation v Doyle [2018] NSWSC 1704

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Doyle [2018] NSWSC 1704 Hearing dates: 6 November 2018 Decision date: 08 November 2018 Jurisdiction: Common Law Before: Adamson J Decision: (1) Refuse the defendant's application for a stay of the proceedings.

(2) Dismiss the defendant's notice of motion filed on 27 April 2018.

(3) Subject to (4), order the defendant to pay the plaintiff's costs of the motion.

(4) If either party seeks a different order from (3) above, direct the party to make an application in writing to my Associate, together with any evidence and submissions relied upon, within 7 days of the date of this order. In that event the other party is to reply with evidence and submissions within 7 days, with the intention that the matter be determined on the papers. Catchwords: PRACTICE AND PROCEDURE – application for stay of proceedings pending determination of taxpayer's objections to assessment made pursuant to s 167 of the Income Tax Assessment Act 1936 (Cth) – stay refused Legislation Cited: Administrative Decisions (Judicial Review) Act 1977 (Cth) Bankruptcy Act 1966 (Cth), ss 115, 120 Civil Procedure Act 2005 (NSW), s 67 Income Tax Assessment Act 1936 (Cth) (ITAA 1936), ss 166, 167 Taxation Administration Act 1953 (Cth) (TAA), Pt IVC, ss 14ZYA, 14ZZK, 14ZZM, 14ZZO, 14ZZR, Cases Cited: Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918; (2004) 56 ATR 371 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614; [1990] HCA 3 Gashi v Federal Commissioner of Taxation (2013) 209 FCR 301; [2013] FCAFC 30 Ma v Federal Commissioner of Taxation (1992) 37 FCR 225 Martin v Federal Commissioner of Taxation (1993) 27 ATR 282 McCallum v Commissioner of Taxation (1997) 75 FCR 458 R v Deputy Commissioner of Taxation (WA); ex parte Briggs (1987) 14 FCR 249 Seller v Deputy Commissioner of Taxation [2011] FCA 865; (2011) 84 ATR 80 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274; [2013] FCAFC 10 Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191; (2006) 64 ATR 316 Category: Procedural and other rulings Parties: Deputy Commissioner of Taxation (Plaintiff) Donna Lee Doyle (Defendant) Representation: Counsel: A J O'Brien (Plaintiff) D McGovern SC/K Josifoski (Defendant)