Platypus Leasing Inc v Commissioner of Taxation (No 3) [2005] NSWSC 388

New South Wales Supreme Court

CITATION : Platypus Leasing Inc v Commissioner of Taxation (No 3) [2005] NSWSC 388

HEARING DATE(S) : 08/04/05, 13/05/05

JUDGMENT DATE : 17 May 2005

JUDGMENT OF : Gzell J

DECISION : Taxpayers' summons for declarations dismissed.

CATCHWORDS : TAXES AND DUTIES - Goods and Services Tax - Plaintiffs' proceedings for declarations as to liability under A New Tax System (Goods and Services Tax) Act 1999 (Cth) - Commissioner's application for summary termination - Whether proceedings raised a matter for the purpose of the Judiciary Act 1903 (Cth), s 39(2) - Hearing reopened to allow production of signed copies of notice of assessments under the Taxation Administration Act 1953 (Cth), s 22 and a declaration under A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 165-40(a) - Privative provision in the Taxation Administration Act 1953 (Cth), s 59 that production of signed copies of notices of assessment and declarations conclusive evidence that properly made and accept in proceedings in Federal Court or AAT under Pt IVC that amounts and particulars are correct - Whether the copies invoked the privative provision - Whether the notice of assessments was tentative - Whether the privative provision excluded the ingredients making up the net amounts in the tax periods - Whether ingredients included the position under A New Tax System (Goods and Services Tax) Act 1999 (Cth) of related companies, the non-receipients of notices of assessment or declarations - Whether in exercise of discretion the Court should decline to deal further with the matter

A New System (Goods and Services Tax) Act 1999 (Cth) Supreme Court Rules 1970 Judiciary Act 1903 (Cth) LEGISLATION CITED : Taxation Administration Act 1953 (Cth) Constitution (Cth) Income Tax Assessment Act 1936 (Cth)