Deputy Commissioner of Taxation v Jaggs [2020] NSWSC 856

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Jaggs [2020] NSWSC 856 Hearing dates: 25 July 2019 Date of orders: 3 July 2020 Decision date: 03 July 2020 Jurisdiction: Common Law Before: Walton J Decision: The plaintiff shall bring in short minutes of order reflecting this judgment within 7 days of the publication of this judgment. Catchwords: TAXATION AND REVENUE – recovery of tax related liability – ex-parte proceeding – non-remittance of Pay As You Go withholding and superannuation guarantee charge – Tax Administration Act 1953 (Cth) – Income Tax Assessment Act 1936 (Cth) – order Legislation Cited: Income Tax Assessment Act 1936 (Cth) Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: ACN 005 057 349 Pty Ltd v Commissioner of State Revenue (2015) 102 ATR 281; [2015] VSCA 332 Allan J Heasman Pty Ltd v Commissioner of Taxation (2015) 233 FCR 520; [2015] FCAFC 119 Anglo-American Investments Pty Ltd v Deputy Commissioner of Taxation (2017) 347 ALR 134; [2017] NSWCA 17 Arcidiacono v Commissioner for ACT Revenue; Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2) (2018) 342 FLR 265; [2018] ACTCA 69 Barkworth Olives Management Ltd v Deputy Commissioner of Taxation (2010) 1 Qd R 326; [2010] QCA 80 Chhua v Commissioner of Taxation (2018) 262 FCR 228; [2018] FCAFC 86 Commissioner of State Revenue v Amos (2014) 98 ATR 598; [2014] QSC 128 Commissioner of State Revenue Victoria v Gas Ban Pty Ltd (in liquidation) Formerly Capital Securities (Aust) Pty Ltd (CAN 099 360 675) (2011) 31 VR 397; [2011] VSCA 89 Commissioner of Taxation v Administrative Appeals Tribunal (2011) 191 FCR 400; [2011] FCAFC 37 Commissioner of Taxation v Donoghue (2015) 237 FCR 316; [2015] FCAFC 183 Commissioner of Taxation v Futuris Corporation Limited (2008) 237 CLR 146; [2008] HCA 32 Commissioner of Taxation v Ornelas [2016] FCA 457 Cumins v Deputy Commissioner of Taxation for the Commonwealth of Australia [2007] WASCA 30 Deputy Commissioner of Taxation of the Commonwealth of Australia v Woodhams (2000) 199 CLR 370; [2000] HCA 10 Deputy Commissioner of Taxation of the Commonwealth of Australia v Loftus (2002) 49 ATR 131; [2002] VSC 68 Deputy Commissioner of Taxation v Bazzo [2017] WASC 329 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 Deputy Commissioner of Taxation v Buzadzic [2019] 348 FLR 213; [2019] VSCA 221 Deputy Commissioner of Taxation v Buzadzic [2019] 348 FLR 213; [2019] VSCA 221 Deputy Commissioner of Taxation v Gashi (2010) 27 VR 127; [2010] VSC 120 Deputy Commissioner of Taxation v Jones (No 2) [2018] NSWSC 1873 Deputy Commissioner of Taxation v Lafferty [2017] WASC 257 Deputy Commissioner of Taxation v Lamont [2019] NSWSC 92 Deputy Commissioner of Taxation v Norris [2010] QSC 275 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168; [1995] HCA 23 Deputy Commissioner of Taxation v Russo (2000) 44 ATR 197; [2000] SASC 109 Deputy Commissioner of Taxation v Van Thong Chiem (1999) 43 ATR 503; [1999] VSC 537 Ellison v Deputy Commissioner of Taxation of the Commonwealth of Australia [1999] WASCA 5 F J Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360; [1981] HCA 27 Federal Commissioner of Taxation v Clarke (1927) 40 CLR 246; [1927] HCA 49 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614; [1990] HCA 3 Harvey v Commissioner of State Revenue [2015] QCA 258 Kaldas v Barbour (2017) 350 ALR 292; [2017] NSWCA 275 Kolichis v Deputy Commissioner of Taxation [2014] WASCA 76 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263; [1956] HCA 62 Moore v Jack Brabham Holdings Pty Ltd (1986) 7 NSWLR 470; (1986) 67 ALR 561 Mount Pritchard & District Community Club Limited v Commissioner of Taxation (2011) 196 FCR 549; [2011] FCAFC 129 Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72 Nicholas v The Queen (1998) 193 CLR 173; [1998] HCA 9 Platypus Leasing Inc v Commissioner of Taxation (2005) 61 ATR 239; [2005] NSWCA 399 Roberts v Deputy Commissioner of Taxation (2013) 228 FCR 280; [2013] FCA 1108 Roberts v Deputy Commissioner of Taxation (2015) 101 ATR 71; [2015] FCA 238 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Anthony Jaggs (Defendant) Representation: Counsel: J P Gatland (Plaintiff)