NSW Caselaw
Reported Decision : 63 NSWLR 152
New South Wales Court of Appeal
CITATION: Canty v Deputy Commissioner of Taxation [2005] NSWCA 84
HEARING DATE(S): 2 February 2005
JUDGMENT DATE: 3 May 2005
JUDGMENT OF: Handley JA at 1; Beazley JA at 81; Santow JA at 82
DECISION: Appeal dismissed with costs.
CATCHWORDS: COMPANY - directors - liability for unremitted group tax - CONSTITUTIONAL LAW - inconsistency of State and Federal laws - pre-judgment interest - general interest charge - INCOME TAX - group tax - company failing to remit group tax instalments - liability of company director - INTEREST - pre-judgment interest under State law recoverable from director liable for unremitted group tax - D
Acts Interpretation Act (Cth) District Court Act 1973 LEGISLATION CITED: Income Tax Assessment Act 1936 Taxation Administration Act 1953
D C of T v George (2002) 55 NSWLR 511 D C of T v Pejkovic (2000) 2000 ATC 4825 D C of T v Saunig (2002) 55 NSWLR 722 D C of T v Solomon (2003) 199 ALR 325 D C of T v Woodhams (2000) 199 CLR 370 Fitzgerald v D C of T (1995) 95 ATC 4587 CASES CITED: General Tire Co v Firestone Tire Co Ltd [1975] 1 WLR 819 Houssein v Under Secretary of Industrial Relations (1982) 148 CLR 88 Miller v D C of T (1997) 98 ATC 4059 Quinn v Leathem [1901] AC 495 R v Iannelli (2003) 56 NSWLR 247 R v Walters [2002] NSWCCA 291 Re Bolton ex parte Beane (1987) 162 CLR 514
Paul Brian Canty (Appellant) PARTIES: Deputy Commissioner of Taxation (Respondent)
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