Deputy Commissioner of Taxation v Reidy [2010] NSWDC 69

New South Wales District Court

CITATION: Deputy Commissioner of Taxation v Reidy [2010] NSWDC 69

HEARING DATE(S): 17, 18 February and 13 April 2010

JUDGMENT DATE: 7 May 2010

JURISDICTION: Civil

JUDGMENT OF: Levy SC DCJ

1. Verdict for the defendant; 2. Plaintiff to pay the defendant's costs on the ordinary basis unless otherwise ordered; DECISION: 3. The defendant is to pay the plaintiff's costs of the listing of the matter on 13 April 2010; 4. The exhibits may be returned; 5. Liberty to apply on 7 days notice if further orders are required.

CATCHWORDS: REVENUE LAW – taxation – whether defendant entitled to credit for amounts her employer deducted from her earnings between 1996-2000 on account of tax where employer failed to remit such deducted amounts to ATO – consideration of s 221H(2) of Income Tax Assessment Act 1936 - EVIDENCE – representations and inferences concerning whether deductions were made which call for credits to be applied

Corporations Act 2001 (Cwth) Income Tax Assessment Act 1936 (Cwth) LEGISLATION CITED: Income Tax Rates Act 1986 Taxation Administration Act 1953 (Cwth) Taxation Laws Amendment Act (No 3) 1999 (No 11 of 1999)

Browne v Dunn (1894) 6 R 67 DCT v Sargon [1985] FLR 394 16 ATR 355 FCT v Barnes (1975) 5 ATR 713 CASES CITED: Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 29 R v Iannelli [2003] NSWCCA 1; (2003) 56 NSWLR 247 Stergis & Ors v FCT (1989) 86 ALR 174 Taylor v DCT (1987) 16 FCR 212 Temples Wholesale Flower Supplies Pty Ltd v FCT (1991) 29 FCR 93