NSW Caselaw
New South Wales District Court
CITATION: Deputy Commissioner of Taxation v Dick [2006] NSWDC 17
HEARING DATE(S): 14, 15, and 16 August 2006
JUDGMENT DATE: 6 September 2006
JUDGMENT OF: Johnstone DCJ at 1
DECISION: Verdict for the defendant; No order as to costs except that the defendant is to pay the plaintiff's costs wasted by the abandonment of the defence under s 222AOJ(3) of the Income Tax Assessment Act 1936, on the ordinary basis.
CATCHWORDS: Income Tax Assessment Act 1936 - PAYG deductions from wages and salaries - Director penalties - Defences - Availability of s 1318 of Corporations Act 1936 to excuse default and relieve director of liability
Income Tax Assessment Act 1936 LEGISLATION CITED: Taxation Administration Act 1953 Corporations Act 1936
Commissioner for Corporate Affairs v Bracht [1989] VR 821 ASIC v Vines (2005) 55 ACSR 617 Deputy Commissioner of Taxation v Clarke [2003] NSWCA 91 Canty v Deputy Commissioner of Taxation 59 ATR 408 Deputy Commissioner of Taxation v Saunig 55 NSWLR 722 CASES CITED: Neath Rural District Council v Williams [1951] 1 KB 115 Deputy Commissioner v Keck [2006] NSWSC 677 Daniels v Anderson (1995) 37 NSWLR 438 Edwards v Attorney-General (2004) 60 NSWLR 667 Commonwealth Bank v Friedrich (1991) 5 ACSR 115 Williams v Lever (1974) 2 NSWLR 91
PARTIES: Deputy Commissioner of Taxation George Dow Taylor Dick
FILE NUMBER(S): 128 of 2004
COUNSEL: Mr R Quinn [Plaintiff] Mr D P Robinson SC [Defendant]
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