Deputy Commissioner of Taxation v Jones (No. 2) [2018] NSWSC 1873

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Jones (No. 2) [2018] NSWSC 1873 Hearing dates: 28 November 2018 Date of orders: 07 December 2018 Decision date: 07 December 2018 Jurisdiction: Common Law Before: Johnson J Decision: 1. Pursuant to Rule 13.1 Uniform Civil Procedure Rules 2005 (NSW), summary judgment is granted in favour of the Plaintiff and against the Defendant in the amount of $5,662,572.87 calculated as at 27 November 2018, together with any additional general interest charge that has accrued since that date and up to today, being the date of judgment. 2. The Defendant is to pay the Plaintiff's costs of the proceedings. Catchwords: TAXES AND DUTIES - taxation debt recovery proceedings - application for summary judgment - whether Defendant has arguable defence to claim in recovery proceedings - conclusive evidence of debt due to Commonwealth - matters relied upon by Defendant do not disclose arguable defence to claim in recovery proceedings - no discretionary reason to decline grant of summary judgment - summary judgment granted Legislation Cited: Civil Procedure Act 2005 (NSW) Evidence Act 1995 (NSW) Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005 (Cth) Cases Cited: Agar v Hyde (2000) 201 CLR 552; [2000] HCA 41 Anglo American Investments Pty Limited v Deputy Commissioner of Taxation (2017) 105 ATR 35; [2017] NSWCA 17 Batistatos v Roads and Traffic Authority of NSW (2006) 226 CLR 256; [2006] HCA 27 Clyne v Deputy Commissioner of Taxation (No. 3) (1983) 57 ALJR 673 Commissioner of Taxation v Futuris Corporation Limited (2008) 237 CLR 146; [2008] HCA 32 Commissioner of Taxation v Ornelas [2016] FCA 457 Deputy Commissioner of Taxation v Broadbeach Properties Pty Limited (2008) 237 CLR 473; [2008] HCA 41 Deputy Commissioner of Taxation v Elia [2018] NSWSC 58 Deputy Commissioner of Taxation v Harding [2017] NSWSC 772 Deputy Commissioner of Taxation v Jones (No. 1) [2018] NSWSC 1821 Deputy Commissioner of Taxation v Reslan (No. 2) [2018] NSWSC 1865 Dey v Victorian Railway Commissioners (1949) 78 CLR 62; [1949] HCA 1 Dubbo Base Hospital v Jones (1979) 1 NSWLR 225 Fancourt v Mercantile Credits Limited (1983) 154 CLR 87; [1983] HCA 25 General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125; [1964] HCA 69 In the Matter of Green Alliance Pty Limited (Receiver and Manager Appointed) [2012] NSWSC 1224 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263; [1956] HCA 62 O'Brien v Bank of Western Australia Limited [2013] NSWCA 71 Ren v Wan Ze Property Development (Aust) Pty Limited (in liq) [2014] NSWCA 388 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274; [2013] FCAFC 10 Webster v Lampard (1993) 177 CLR 598; [1993] HCA 57 Texts Cited: --- Category: Procedural and other rulings Parties: Deputy Commissioner of Taxation (Plaintiff) Wayne Curtis Jones (Defendant) Representation: Counsel: Mr ST White SC; Ms J Gatland (Plaintiff) Mr J Ireland QC (Defendant)