The NSW Court of Appeal has rejected a late appeal over a tax settlement judgment, finding no error in the refusal to adjourn proceedings and declining to extend the appeal deadline.
In El Youssef v Deputy Commissioner of Taxation [2026] NSWCA 225, the court determined that the proposed appeal lacked merit and that the interests of justice did not favor granting an extension of time.
The conflict started when the Deputy Commissioner of Taxation (DCT) launched a case in December 2020 over goods and services tax that was supposedly avoided through false or misleading refund claims made by several entities and trusts.
In September 2023 , the applicant and other parties signed a settlement deed , pledging to pay $18 million by March 2024 . This agreement established joint and several liability , enabling the DCT to obtain a judgment for unpaid sums if the payment was not made.
Following the failure of the parties to remit most of the settlement amount, the DCT applied for a judgment of $17,357,593.94 and associated costs of $782,029.89 .
During a May 2024 hearing, the applicant requested a three-week adjournment to investigate the deed’s enforceability, raising concerns such as an alleged conflict of interest involving his former solicitor, false representations, and unconscionable conduct.
The primary court denied the adjournment, stating that the applicant had not provided sufficient evidence to support the proposed investigations. It then entered judgment for the outstanding settlement amount and costs.
The appellant filed his notice of appeal roughly 18.5 months past the due date, contending that the lower court had set a burdensome evidentiary bar and deprived him of a fair chance to explore possible defenses to the deed.
The Court of Appeal noted that the applicant could have provided relevant evidence but failed to do so. It also considered whether the judgment constituted a consent order, which would require leave to appeal under the Supreme Court Act 1970 (NSW), but found it unnecessary to resolve this question.
