Hamilton & 2 Ors v DCT [2005] NSWSC 229

New South Wales Supreme Court

Hamilton & 2 Ors v DCT [2005] NSWSC 229 CITATION : This decision has been amended. Please see the end of the judgment for a list of the amendments.

HEARING DATE(S) : 3 November 2004

JUDGMENT DATE : 23 March 2005

JURISDICTION : Common Law Division

JUDGMENT OF : Master Harrison

DECISION : (1) The appeal is dismissed; (2) The decision of Magistrate Price dated 23 April 2004 is affirmed; (3) The summons filed 21 May 2004 is dismissed; (4) Costs are reserved

CATCHWORDS : Appeal decision of Local Court Magistrate - s 588FG(2) Bankruptcy Act 1966 (Cth)

Corporations Act 2001 (Cth) - s 588FG(2)(b)(i) Income Tax Assessment Act 1936 (Cth) - ss 222ALA, 222AOB(1), 222AOC, 222AOE, LEGISLATION CITED : Local Courts (Civil Claims) Act 1970 (NSW) - s 69(2) Supreme Court Rules - Part 51A r 13

Allen v Kerr & Anor (1995) Aust Torts Reports 81-354 Azzopardi v Tasman UEB Industries Ltd (1985) 4 NSWLR 139 Carr v Neill (1999] NSWSC 1263 Cussen v Commissioner of Taxation (2004) 51 ACSR 530; [2004] NSWCA 383 D'Aloia & Anor v Federal Commissioner of Taxation (2003) 203 ALR 609; (2003) 48 ACSR 204 CASES CITED : Devries v Australian National Railways Commission (1993) 177 CLR 472 Deputy Commissioner of Taxation v George (2002 55 NSWLR 511; [2002] NSWCA 336 Deputy Commissioner of Taxation v Woodham (2000) 199 CLR 370 Keith Smith East West Transport Pty Ltd v ATO (2002) 42 ACSR 501 State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (in Liq) (1999) 160 ALR 588 Queensland Bacon Pty Limited v Rees (1966) 115 CLR 266