Deputy Commissioner of Taxation v Trent Nicholas Paola & Deputy Commissioner of Taxation v Shane Jonathan Paola [2006] NSWSC 193

Reported Decision : 198 FLR 285 62 ATR 306

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Trent Nicholas Paola & Deputy Commissioner of Taxation v Shane Jonathan Paola [2006] NSWSC 193

HEARING DATE(S) : 2/3/06

JUDGMENT DATE : 30 March 2006

JUDGMENT OF : Patten AJ at 1

DECISION : See paragraph 39

LEGISLATION CITED : Income Tax Assessment Act 1936

Moss v Deputy Commissioner of Taxation (2003) 59 NSWLR 139 CASES CITED : Deputy Commissioner of Taxation v Gillis(2003) 59 NSWLR 153 Iso Lilodw' Aliphumeleli Pty Ltd (in liq) & Another v Commissioner of Taxation (Cth) & Others 42 ACSR 561

Deputy Commissioner of Taxation - Plaintiff PARTIES : Trent Nicholas Paola - Defendant Shane Jonathan Paola - Defendant

FILE NUMBER(S) : SC S 11957 of 2004; S 11399 of 2005

COUNSEL : P. Rodionoff - Plaintiff H. Sorensen - Defendant

SOLICITORS : Australian Taxation Office - Legal Services Branch - Plaintiff Guild Legal Limited - Defendants

LOWER COURT DATE OF DECISION : 03/02/2006

IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION

Patten AJ

30 March 2006

S 11957 of 2004 S 11399 of 2005

Deputy Commissioner of Taxation v Trent Nicholas Paola

Deputy Commissioner of Taxation v Shane Jonathan Paola

JUDGMENT

1 It is common ground that these two actions raise the same issue, the resolution of which will be determinative. 2 The Defendants are sued as directors at the material time of Educom Holding Pty Ltd (the Company). In each case the cause of action was relevantly pleaded as follows:- " …….. 3. The company withheld amounts for the purposes of Division 12 in Schedule 1 to the (Taxation Administration Act) 1953 (TAA1953). 4. The details of the company's liabilities under subsection 16-70(1) in Schedule 1 to the TAA 1953 in respect of the amounts withheld for the purposes of Division 12 in that Schedule, together with details of the due date of each amount withheld and details of the first deduction day in respect of each amount withheld, for the purposes of section 222AOB of the Income Tax Assessment Act 1936 ("the ITAA 1936) are as follows: