Deputy Commissioner of Taxation v Lamont [2019] NSWSC 92

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Lamont [2019] NSWSC 92 Hearing dates: 14 February 2018 Date of orders: 14 February 2018 Decision date: 14 February 2018 Jurisdiction: Common Law Before: Fagan J Decision: Judgment for the plaintiff against the defendant in the sum of $4,317,316.07. The defendant is to pay the plaintiff's costs of the proceedings. Catchwords: TAXES AND DUTIES – income tax and related legislation – collection and recovery of tax Legislation Cited: Constitution Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Judiciary Act 1903 (Cth) Taxation Administration Act 1953 Income Tax Regulations 1936 addressed the Court to the effect that he did not consent to "doing business with the plaintiff" or with the plaintiff's legal representative and did not "consent to these proceedings". He Cases Cited: Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32 F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360; [1981] HCA 27 Evidence Act 1995 (NSW). Category: Principal judgment Parties: Deputy Commissioner of Taxation (plaintiff) John Lamont (defendant) Representation: Counsel: D Lewis (plaintiff) John Lamont (self-represented)