DCT v Trimcoll Pty Ltd [2004] NSWSC 559

New South Wales Supreme Court

CITATION : DCT v Trimcoll Pty Ltd [2004] NSWSC 559 HEARING DATE(S) : 10 June 2004 JUDGMENT DATE : 30 June 2004 JURISDICTION: Common Law JUDGMENT OF : Master Harrison DECISION : (1) The plaintiff's notice of motion filed 12 December 2003 is dismissed; (2) The plaintiff is to pay the defendant's costs as agreed or assessed.

CATCHWORDS : Summary judgment - penalties - pay-roll tax - Income Tax Assessment Act 1936 (Cth) s 221YHDA Administrative Appeals Tribunal Act 1975 - subs 42A(6) LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) - ss 221EAA(1); 221YHDA; 221YHH1) Supreme Court Rules 1970 (NSW) Part 13 r 2 Taxation Administtration Act 1953 (Cth) - Part IVC Agar v Hyde (2000) 201 CLR 552; [2000] HCA 41 Air Services Australia v Zarb (unreported, NSWSC 26 August 1998) Baker v Staffordshire County Council [1996] 2 All ER 748 Dey v Victorian Railway Commissioners (1948-49) 78 CLR CASES CITED : General Steel Industries Inc v Commissioner for Railways (1964) 112 CLR 125 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 62 FCR 302; (1996) 135 ALR 677; (1996) 19 ACSR 125; (1996) 14 ACLR 394; (1996) 96 ATC 4163; (1996) 32 ATR 148 Moutere Pty Limited v Deputy Commissioner of Taxation (2000) 34 ACSR 533; (2000) 44 ATR 263; [2000] NSWSC 379 Mulheron v Australian Telecommunications Corporation (1991) 23 ALD 309 Trylow v Commissioner of Taxation (2004) ATC 4406; (2004) 55 ATR 408; [FCA] 446 Webster & Anor v Lampard (1993) 177 CLR 598 Deputy Commissioner of Taxation (Plaintiff) PARTIES : Trimcoll Pty Limited (Defendant) FILE NUMBER(S) : SC 11920/2003 Mr D McGovern SC with Mr M Cleary (Plaintiff) COUNSEL : Mr M L Brabazon (Defendant) C Yazdan-Parast, ATO Legal Services (Plaintiff) SOLICITORS : Mr Charles Roth, Charles G Roth & Co (Defendant)