4 Dec 2023
Because the assessments were validly served and the statutory certificate under s.142(1) was produced, section 106(3) precludes adjudication of challenges to the assessment in s.106 civil recovery proceedings and does not offend the Constitution; plaintiff was entitled to summary judgment for the certified amount.
19 Sept 2023
The plaintiff's summary application under section 106 ITA succeeds because the assessment was made and the Notice of Assessment was served (admitted by defendant), the assessed sum is a statutory debt due and payable for recovery notwithstanding any appeal, and section 106(3) bars the court from entertaining substantive challenges to the assessment at the recovery stage; accordingly the Court allowed the application and awarded costs.
15 Aug 2022
Because s.106(3) ITA 1967 precludes the High Court from entertaining challenges to the assessed amount in civil recovery proceedings and s.75A makes directors jointly and severally liable where the company is liable, the court was bound to enter summary judgment for the Government; merits of assessment must be pursued before the SCIT, not in the civil suit.
20 Jun 2022
The Defendant's statement of defence amounted to a bare denial and no substantive defence to the assessed tax was shown; section 106(3) bars challenges to the assessment in such proceedings; therefore there was no triable issue and summary judgment for the Plaintiff was appropriate.
26 Aug 2020
Summary judgment dismissed because plaintiff failed to produce a s.142(1) certificate signed by the DGIR or evidence of lawful authorization for the signatory, and the supporting affidavit was defective for failing to aver the deponent's belief that the defendant had no defence (Order 14/Order 73 requirements); plaintiff's phrasing that defendant had "no defence with merits" raised triable issues not permissible to decide on affidavit alone, so summary relief could not be granted; interlocutory applications for stay and for Federal Court reference were also dismissed for lack of special circu…
7 Aug 2020
Summary judgment was granted because under s106(3) Income Tax Act 1967 the High Court may not entertain defences that challenge the correctness, excessiveness or limitation of tax assessments in Government recovery proceedings; limitation pleas and assessment challenges must be pursued before the Special Commissioner and do not constitute triable issues in this recovery action, and s106(3) does not unlawfully usurp judicial power or violate the Constitution.