The Federal Court has upheld assessments and penalties against a taxpayer totalling almost id=”mce_marker”m.
A Deputy Commissioner of Taxation had sought to recover from the taxpayer debts payable for income tax and penalties pursuant to assessments issued in respect of the years of income ended 30 June 2009, 30 June 2010 and 30 June 2011. As at 30 January 2013, the debts total $938,879.45. The taxpayer had also appealed against the making of a departure prohibition order based upon his tax liability.
The Court said the taxpayer indicated that he wished to seek further advice on his application to set aside the departure prohibition order, and that application has been listed for directions at 9:00 am on 24 April 2013.
In the present proceeding, the Court said the taxpayer had filed no defence to the Statement of Claim dated 26 October 2012, nor had he filed any evidence capable of being taken as relevant opposition to the Deputy Commissioner’s claim. The Court said the taxpayer’s concern was that the assessments should not have been made if other facts were fully appreciated. But, the Court said he had taken no proceedings under Pt IVC of the TAA.
In those circumstances, the Court found that the taxpayer owed a debt to the Commonwealth which, as at 30 January 2013, reflected the amount of the assessments and administrative penalties noted above. Accordingly, the Court made the declaration and granted the orders sought by the Deputy Commissioner.
(DCT v Murray [2013] FCA 129, Federal Court, Mansfield J, 1 March 2013.)
[LTN 44, 6/3/13]