The Court granted the Deputy Commissioner of Taxation leave to apply for summary judgment approximately two years out of time, finding the delay was justified by ongoing settlement negotiations and the absence of prejudice to the defendant. Summary judgment was entered for $2,998,865.67 in assessed income tax and general interest charge, the Court holding that the conclusive evidence provisions in s 350-10 of Schedule 1 to the Taxation Administration Act 1953 (Cth) precluded the defendant from contesting the assessments in recovery proceedings, and the defendant had not discharged his evidentiary burden of establishing any arguable defence.
The full text is available to signed-in members, including the 1 later case that cites this judgment.