NSW Caselaw
New South Wales Supreme Court
CITATION : DCT v Zizza [2002] NSWSC 558 CURRENT JURISDICTION: Common Law FILE NUMBER(S) : SC 13425/96 HEARING DATE(S) : 18 June 2002 JUDGMENT DATE : 25 June 2002
Deputy Commissioner of Taxation (Plaintiff) PARTIES : Anthony Zizza (Defendant) JUDGMENT OF : Master Harrison
Mr M Christie (Plaintiff) COUNSEL : Mr G Drake (Defendant) Mr A R Shirvington Australian Government Solicitor (Plaintiff) SOLICITORS : Ms J Bull Jenny Bull & Company (Defendant) CATCHWORDS : Set aside judgment, income tax - s 95 interest calculations Supreme Court Act 1970 - s 95 LEGISLATION CITED : Supreme Court Rules - Part 40 r 9(2) Taxation Administration Act 1953 (Cth) - Part IVC Divisons 4 & 5 Income Tax Assessment Act 1936 (Cth) - ss 166, 177 Cohen v Mcwilliam (1995) 38 NSWLR 476 DCT v Awad [2001] NSWSC 37 CASES CITED : McAndrew v FCT (1956) 98 CLR 263 F J Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360 DCT v Jonrich Pty Ltd (1986) 17 ATR 880 DECISION : (1) The defendant's notice of motion filed 21 December 2001 is dismissed; (2) The defendant is to pay the plaintiff's costs as agreed or assessed.
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IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION
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