MacDonald v Deputy Commissioner of Taxation

[2017] QCA 206

Queensland Court of Appeal

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Interrogate

Catchwords

1. Practice and Procedure
2. › Summary judgment
3. › Summary judgment for plaintiff
4. › Whether dependent on absence of pleading irregularities
5. › Evidential material as primary frame of reference
6. › Uniform Civil Procedure Rules 1999 (Qld), r 292
1. Practice and Procedure
2. › Summary judgment
3. › Summary judgment for plaintiff
4. › Evidence in support of application
5. › Tax debt recovery
6. › Certificates as prima facie evidence
7. › Taxation Administration Act 1953 (Cth), s 255-45 Sch 1
1. Taxation
2. › Recovery of tax debts
3. › Running Balance Account deficit debts
4. › Summary judgment
5. › Adequacy of pleadings
6. › Whether material facts must be pleaded in detail
7. › Taxation Administration Act 1953 (Cth), ss 8AAZF, 8AAZH, 8AAZI

Quick Take

The exercise of discretion to award summary judgment under r 292 UCPR (Qld) is not dependent upon the absence of pleading irregularities in the statement of claim. The primary frame of reference is the evidential material before the judge, not the adequacy of the pleadings. Decisions on striking out pleadings or setting aside default judgments are of little assistance in the summary judgment context. However, summary judgment may be refused where a statement of claim is so deficient as to mislead a defendant as to the plaintiff's true cause of action.