A taxpayer cannot resist summary judgment in tax recovery proceedings by raising estoppel or unconscionability defences based on alleged ATO assurances about the validity of deductions. The only avenue to challenge assessments is under Part IVC of the Taxation Administration Act 1953 (Cth). The accrual of general interest charges during a period of delay in bringing summary judgment does not constitute particular prejudice where the taxpayer provides no evidence of ability or willingness to pay the debt at an earlier time.
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