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Deputy Commissioner of Taxation v Buzadzic, Leisa; Deputy Commissioner of Taxation v Buzadzic, Danny [2019] VSC 141

PRACTICE AND PROCEDURE, TAXATION, CONSTITUTIONAL LAW
Supreme Court of Victoria
Division: 
Commercial Court
Judge(s): 
Croft J
Parties: 

Deputy Commissioner of Taxation v Buzadzic, Leisa; Deputy Commissioner of Taxation v Buzadzic, Danny

Judgment Date: 
22 March 2019
Catchwords: 

PRACTICE AND PROCEDURE - Summary Judgment - ss 61, 63 and 64 Civil Procedure Act 2010 - Whether pleaded defences have no real prospects of success - Where plaintiff has failed to demonstrate pleaded defences have no real prospects of success - Where not in the interests of justice to summarily dispose of the proceedings - Exercise of discretion pursuant to s 64 Civil Procedure Act 2010 - Application dismissed.

TAXATION - Income Tax - Income Tax Assessment Act 1936 (Cth) - Taxation Administration Act 1953 (Cth) - Recovery of income tax liability, administrative penalties and interest charges - Where defendants allege the Commissioner's assessment is subject to jurisdictional error - Where review proceedings pursuant to Part IVC Taxation Administration Act 1953 (Cth) are pending - Where defendants allege provisions of the Income Tax Assessment Act 1936 (Cth) and Taxation Administration Act 1953 (Cth) are unconstitutional.

CONSTITUTIONAL LAW - Chapter III Constitution - Kable v Director of Public Prosecutions (1996) 189 CLR 51 - Exercise of federal judicial power by a State court - Where grant of summary judgment would impermissibly confer judicial power on a federal official - Where legislative provision may render unexaminable by the courts an administrative decision by a federal official imposing a tax - Where Parliament may purport to direct the courts as to the manner and outcome of the exercise of their jurisdiction - Chu Kheng Lim v Minister of Immigration (1992) 176 CLR 1 - Where conclusive evidence provision may impermissibly interfere with the exercise of federal judicial power.

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