Lamont v Deputy Commissioner of Taxation [2019] NSWCA 221

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Lamont v Deputy Commissioner of Taxation [2019] NSWCA 221 Hearing dates: 5 September 2019 Decision date: 06 September 2019 Before: Meagher JA at [1]; Gleeson JA at [1]; Brereton JA at [1] Decision: Appeal dismissed with costs. Catchwords: TAXES AND DUTIES – income tax – collection and recovery of tax – where judgment given in favour of Commissioner for recovery of income tax, penalties and interest charges – where appellant asserts that he was denied "right" to be represented by a person with no legal qualifications – where appellant contends Supreme Court has no authority to determine question of tax debt without his consent – where appellant contends taxation laws do not apply to him without his consent – where appellant asserts debt discharged by delivery of self-described "promissory note" – appeal dismissed – no question of principle Legislation Cited: Civil Procedure Act 2005 (NSW), ss 17, 19 Taxation Administration Act 1953 (Cth), Sch 1, s 350-10 Taxation Administration Regulations 2017 (Cth), s 21 Uniform Civil Procedure Rules 2005 (NSW), rr 6.9, 7.1, Form 6A Cases Cited: Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17 Damjanovic v Maley (2002) 55 NSWLR 149; [2002] NSWCA 230 Warren Ronald Wichman v Pepper Finance Corporation Limited [2019] NSWCA 195 Category: Principal judgment Parties: John Lamont (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: In person (Appellant) D Lewis (Respondent)