Lamont v Deputy Commissioner of Taxation

[2019] NSWCA 221

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Income tax
3. › Collection and recovery of tax
4. › Judgment for recovery of income tax, penalties and interest charges
5. › Whether assessments conclusive evidence of amounts owing
6. › Taxation Administration Act 1953 (Cth), Sch 1, s 350-10
1. Practice and Procedure
2. › Representation
3. › Right of audience
4. › Whether unqualified person may represent party
5. › Whether court may grant leave to non-lawyer to appear
6. › Uniform Civil Procedure Rules 2005 (NSW), rr 6.9, 7.1
7. › Civil Procedure Act 2005 (NSW), ss 17, 19
1. Practice and Procedure
2. › Jurisdiction
3. › Whether consent of party required for court to exercise jurisdiction
4. › Whether taxation laws apply without consent of taxpayer
1. Taxes and Duties
2. › Income tax
3. › Collection and recovery of tax
4. › Whether tax debt discharged by delivery of self-described 'promissory note'
5. › Taxation Administration Regulations 2017 (Cth), s 21

Quick Take

A self-described 'promissory note' is not Australian currency and cannot discharge a tax-related liability, and a taxpayer's subjective lack of consent does not affect the court's jurisdiction or the application of taxation laws.