Lamont v Deputy Commissioner of Taxation [2019] NSWCA 221 (06 September 2019) (Meagher JA at [1]; Gleeson JA at [1]; Brereton JA at [1])


Catchwords:


TAXES AND DUTIES – income tax – collection and recovery of tax – where judgment given in favour of Commissioner for recovery of income tax, penalties and interest charges – where appellant asserts that he was denied “right” to be represented by a person with no legal qualifications – where appellant contends Supreme Court has no authority to determine question of tax debt without his consent – where appellant contends taxation laws do not apply to him without his consent – where appellant asserts debt discharged by delivery of self-described “promissory note” – appeal dismissed – no question of principle