In the case of Deputy Commissioner of Taxation v Lewis [2024] QDC 192, the District Court of Queensland was asked to resolve disputes concerning the calculation of post-judgment interest and the scope of costs recoverable by the plaintiff, the Deputy Commissioner of Taxation, following the sale of the defendant's property under an enforcement warrant. The court held that the Registrar appropriately limited interest calculation to the date of settlement of the property sale, rather than extending it to the full payment of the money order. Furthermore, the Registrar was not authorized to distribute sale proceeds to cover additional enforcement costs not explicitly mentioned on the face of the enforcement warrant. Thus, the Registrar's actions were deemed correct, emphasizing the financial boundaries set by the enforcement process and reflecting established procedural legislation and rules such as the Civil Proceedings Act 2011 and Uniform Civil Procedure Rules 1999.
Full text: https://www.sclqld.org.au/caselaw/150296