Platypus Leasing Inc & Ors v Commissioner of Taxation [2005] NSWCA 399

New South Wales Court of Appeal

Platypus Leasing Inc & Ors v Commissioner of Taxation [2005] NSWCA 399 CITATION: This decision has been amended. Please see the end of the judgment for a list of the amendments.

HEARING DATE(S): 3 November 2005

JUDGMENT DATE: 18 November 2005

JUDGMENT OF: Handley JA at 1; Tobias JA at 12; McClellan CJ at CL at 13

DECISION: 1. Leave to appeal refused; 2. Claimants to pay the Commissioner's costs of the summons for leave

CATCHWORDS: TAXATION - declaration with respect to liability for goods and services tax - appeal - whether leave to appeal is required - whether following the tender of the assessments and declaration s 59 of the Taxation Administration Act 1953 precludes the Court from considering issues which relate to the amount shown in the assessment or declaration - whether it was correct to dismiss proceedings in the exercise of the Court's discretion

A New Tax System (Goods and Services Tax) Act 1999 (Cth) Taxation Administration Act 1953 (Cth) LEGISLATION CITED: Supreme Court Act 1970 Income Tax Assessment Act 1936 (Cth) Bankruptcy Act 1966 (Cth)

Autologic Holdings plc v Inland Revenue Commissioners [2005] 3 WLR 339 Bass v Permanent Trustee Co Ltd (1999) 198 CLR 334 Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175 David Jones Finance v Investments Pty Ltd v Federal Commissioner of Taxation (1991) 28 FCR 484 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1994-1995) 183 CLR 168 Federal Commissioner of Taxation v Cappid Pty Ltd (1970-71) 127 CLR 140 Federal Commissioner of Taxation v Dalco (1989-1990) 168 CLR 614 Hall v Nominal Defendant (1966) 117 CLR 423 CASES CITED: Hunt v Allied Bakeries Ltd (1956) 3 All ER 513 Little v Victoria (1998) 4 VR 596 Oates v Federal Commissioner of Taxation (1990) 27 FCR 289 Oil Basins Ltd v The Commonwealth and the Commissioner of Taxation (1993) 178 CLR 643 Port of Melbourne Authority v Anshun Pty Ltd (No 1) (1980) 147 CLR 35 R v Hickman: ex parte Fox (1945) 70 CLR 598 TAB Limited v Commissioner of Taxation (2005) 59 ATR 430; [2005] NSWSC 552 W J and F Barnes Pty Limited v Commissioner of Taxation (Cth) (1957) 96 CLR 294 Wickstead v Browne (1992) 30 NSWLR 1