Deputy Commissioner of Taxation v Reslan (No 2) [2018] NSWSC 1865

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Reslan (No 2) [2018] NSWSC 1865 Hearing dates: 4 December 2018 Decision date: 04 December 2018 Jurisdiction: Common Law Before: Adamson J Decision: (1) Judgment for the plaintiff in the sum of $1,309,828.27.

(2) Order the defendant to pay the plaintiff's costs. Catchwords: TAXES AND DUTIES – plaintiff issued notice of assessment – conclusive evidence of debt due to Commonwealth – challenges to assessment no impediment to recovery of amount in notice – judgment ordered Legislation Cited: Income Tax Assessment Act 1936 (Cth), ss 168, 174, 175, 177 Taxation Administration Act 1953 (Cth), Pt IVC, 144ZZK, 14ZZM, Sch 1, ss 255-5, 255-10, 255-45, 255-50, 350-10 Uniform Civil Procedure Rules 2005 (NSW), r 42.1 Income Tax Assessment Act 1997 (Cth), ss 5-5, 5-15 Cases Cited: Clyne v Deputy Commissioner of Taxation (1983) 57 ALJR 673 Deputy Commissioner of Taxation v Reslan [2018] NSWSC 1864 F J Bloemen Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia; Simons v The Commissioner of Taxation of the Commonwealth of Australia (1981) 147 CLR 360; [1981] HCA 27 Southgate Investment Funds Ltd v Deputy Commissioner of Taxation (2013) 211 FCR 274; [2013] FCAFC 10 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Samer Reslan (Defendant) Representation: Counsel: S Campos, solicitor (Plaintiff) Defendant in person