Priority Matters Pty Ltd v Deputy Commissioner of Taxation [2022] NSWCA 208

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Priority Matters Pty Ltd v Deputy Commissioner of Taxation [2022] NSWCA 208 Hearing dates: 6 October 2022 Date of orders: 19 October 2022 Decision date: 19 October 2022 Before: Ward P at [1] Macfarlan JA at [2] Griffiths AJA at [3] Decision: (1) The summons seeking leave to appeal filed on 9 May 2022 is dismissed, with costs. Catchwords: TAXES AND DUTIES – Where statutory demand issued by the Deputy Commissioner largely comprising estimates due under Div 268 in Sch 1 to the Taxation Administration Act 1953 – Application to set aside statutory demand – Whether supporting affidavit verified facts sufficient to prove that the underlying taxation liability never existed Legislation Cited: Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth) Supreme Court Act 1970 (NSW) Taxation Administration Act 1953 (Cth) Cases Cited: Adam P Brown Male Fashions Pty Ltd v Phillip Morris Inc (1981) 148 CLR 170 Australian Securities and Investments Commission v Hellicar (2012) 247 CLR 345; [2012] HCA 17 Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd (2019) 109 ATR 606; [2019] NSWSC 129 Infratel Networks Pty Ltd v Gundry's Telco & Rigging Pty Ltd [2012] NSWCA 365 In the matter of Priority Matters Pty Ltd [2022] NSWSC 3 Passion Projects (ALLYOUNEEDISLOVE) Pty Ltd v Concept Moulding Pty Ltd [2014] NSWCA 415 Transtar Linehaul Pty Ltd v Deputy Commissioner of Taxation (2011) 196 FCR 271; [2011] FCA 856 Texts Cited: Nil Category: Principal judgment Parties: Priority Matters Pty Ltd (Applicant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: T Cleary (Applicant) L Livingston SC and K Josifoski (Respondent)