Deputy Commissioner of Taxation v Ziolkowski (No 4)

[2020] FCA 446

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Ziolkowski (No 4) [2020] FCA 446

File number:

NSD 1399 of 2017

Judge:

GRIFFITHS J

Date of judgment:

3 April 2020

Legislation:

Justice Legislation Amendment Act 2019 (NSW)

Uniform Civil Procedure Rules 2005 (NSW), r 39.20

Cases cited:

Deputy Commissioner of Taxation v Ziolkowski [2018] FCA 616

Deputy Commissioner of Taxation v Ziolkowski (No 3) [2019] FCA 443

Date of hearing:

Determined on the papers

Registry:

New South Wales

Division:

General Division

National Practice Area:

Taxation

Category:

No Catchwords

Number of paragraphs:

4

Solicitor for the Applicant:

Craddock Murray Neumann Lawyers Pty Ltd

Solicitor for the Respondent:

The application was made ex parte

ORDERS

NSD 1399 of 2017

BETWEEN:

DEPUTY COMMISSIONER OF TAXATION

Applicant

AND:

THOMAS ZIOLKOWSKI

Respondent

JUDGE:	GRIFFITHS J
DATE OF ORDER:	3 APRIL 2020

THE COURT ORDERS THAT:

1.Pursuant to r 39.20 of the Uniform Civil Procedure Rules 2005 (NSW) the period that the Writ for Levy of Property issued against the respondent on 1 April 2019 (as amended) has effect be renewed until 1 April 2021.

2.There be no order as to costs. 

Note:   Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

REASONS FOR JUDGMENT

GRIFFITHS J:

1. On 1 April 2019, the Court ordered that a Writ for Levy of Property be issued against the respondent in these proceedings (see Deputy Commissioner of Taxation v Ziolkowski (No 3) [2019] FCA 443). On 30 May 2019, the orders were amended.

2. The applicant now requests an enforcement order in respect of the judgment which was entered against the respondent on 2 May 2018 (Deputy Commissioner of Taxation v Ziolkowski [2018] FCA 616). In support of that application, it relies upon an affidavit dated 26 March 2020 by its instructing solicitor, Khaled Metlej. The applicant seeks an order, pursuant to r 39.20 of the Uniform Civil Procedure Rules 2005 (NSW), that the period that the Writ for Levy of Property issued against the respondent on 1 April 2019 (as amended) has effect be renewed until 1 April 2021.

3. Relying on Mr Metlej’s affidavit, it is evident that there has been considerable correspondence between the applicant’s solicitors and the Sheriff between the period 16 May 2019 and 4 February 2020 concerning execution of the Writ for the Levy of Property at the relevant address.  Some delay has been occasioned by the passage of the Justice Legislation Amendment Act 2019 (NSW). The evidence also discloses that the subject property is currently vacant and that there may be a possibility that Mr Ziolkowski may be intending to put the property on the market.

4. I am satisfied that the order sought by the applicant should be made. 

I certify that the preceding four (4) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Griffiths.

Associate:

Dated:       3 April 2020