Evans v Deputy Commissioner of Taxation

In tax recovery proceedings for RBA deficit debts, a taxpayer may raise as a defence in state or territory court proceedings complaints about clerical errors and incorrect entries in the RBA that are not subject to any right of objection under Part IVC of the Taxation Administration Act 1953 (Cth). However, complaints about assessments and reviewable decisions (such as disallowance of input tax credits or GST deregistration) fall within the exclusive code in Part IVC and cannot be raised as defences in state court proceedings. The ATO bears a practical obligation to investigate and respond to a taxpayer's specific complaints about RBA errors in recovery proceedings.