A fair share of the court’s time is too much time … Tax appeal closed down because of “insouciant” barrister … There’s no time like tomorrow  

The Commissioner of Taxation has obtained judgment against Sandbach for unpaid tax and issued two bankruptcy notices against the barrister. 

The problem with the appeal was that Sandbach was repeatedly in breach of orders to file relevant parts of the appeal book, his outline of submissions and chronology. 

On May 4 the judge made consent orders to file the material next day, having been told that the applicant’s submissions would be ready by then. The hearing date had been set for June 8. 

However, on May 12, Sandbach emailed the judge an account of events on May 4, which showed that at the time the consent order was made he knew his submissions would not be available on time. 

In an unsworn affidavit he said that in the course of preparing his submissions he had come to understand that he should not be acting on his own behalf.  

Perram put it this way: 

“He says that he had this epiphany about two weeks ago (i.e. around May 1, 2017) despite this proceeding having been on foot since February 11, 2016. He then met with a lawyer on May 4, 2017 but that lawyer did not agree to take the matter. He saw another lawyer on May 10, 2017 but that lawyer did not want the case either. By then Mr Sandbach had already failed to meet the May 5 deadline he had agreed for the service of his submissions … 

All of this might sound a little precious on my part, but this most recent breach is by no means the first time that Mr Sandbach has found himself in this position. In fact, almost immediately upon commencing the appeal Mr Sandbach appears to have embarked on a program of breaking every timetabling order I have made.”  

Here’s the chronology, as thoughtfully set out by the judge: 

At the May 15 hearing Sandbach did not indicate when his submissions would be ready and he had not yet secured representation. 

“Mr Sandbach has failed repeatedly and, if I may say, insouciantly, to comply with the orders made by this court more or less since he commenced the appeal … In my opinion, Mr Sandbach has had his fair share of this court’s time … At some point there must be consequences. That point has arrived.” 

Proceedings dismissed with costs.