Money Tree Management Service Pty Ltd v Deputy Commissioner of Taxation (No 3)

In the case of Money Tree Management Service Pty Ltd v Deputy Commissioner of Taxation (No 3), the Supreme Court of South Australia was tasked with addressing various applications and appeals brought by Money Tree Management Services Pty Ltd (Money Tree) and the Institute of Taxation Research Pty Ltd (ITR) against decisions made by the Chief Justice regarding tax-related matters. The court dismissed Money Tree's application for an order setting aside a demand by the Deputy Commissioner of Taxation for payment of income tax, penalty, and penalty interest. The Chief Justice's decision was upheld on the basis that Money Tree's arguments attacking the validity of the Income Tax Assessment Act and the appointment of the Deputy Commissioner of Taxation were deemed to be without merit.

The court further dealt with an application by the Deputy Commissioner of Taxation to join Peter David Kerin, the solicitor for Money Tree, and ITR as parties to the proceedings. The court ordered that ITR be joined as a party but dismissed the application to join Mr Kerin. The court also dismissed Money Tree's appeal against the orders made by the Chief Justice, finding that the notice of appeal was filed out of time and that the appeal was manifestly untenable. The court refused to extend the time within which to appeal and dismissed the appeal as incompetent. The court also granted the Deputy Commissioner of Taxation's application to dismiss the appeal by Money Tree as incompetent.

The court further considered an application by Money Tree for an extension of time within which to appeal and other orders. The application was dismissed, as the court found that the appeal was hopeless and that extending the time within which to appeal would not be in the interests of justice. The court also considered the Commissioner's application for security for costs, which was not pursued due to the dismissal of the appeal. Finally, the court ordered that Peter David Kerin and Money Tree Management Services Pty Ltd were jointly and severally liable for the costs of the proceedings.