The Court granted summary judgment to the DCT for $5,268,939.64 in income tax, shortfall interest charge, and administrative penalties where the defendant's defence was a bare denial that certain liabilities were subject to objections or remission requests, and no evidence was tendered in opposition. The Court confirmed that production of notices of assessment under s 350-10(1) of Schedule 1 to the TAA provides conclusive evidence of the assessment's validity outside Part IVC proceedings, and that pending objections or ART proceedings do not prevent recovery of tax debts.
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