NSW Caselaw
New South Wales Supreme Court
CITATION : Deputy Commissioner of Taxation v Ikin & Anor [2006] NSWSC 86 This decision has been amended. Please see the end of the judgment for a list of the amendments.
HEARING DATE(S) : 15 February 2006 JURISDICTION : Civil
JUDGMENT OF : McClellan CJatCL
EX TEMPORE JUDGMENT DATE : 02/15/2006
DECISION : 1. Judgment for the defendants; 2. Plaintiff must pay the defendants' costs.
CATCHWORDS : INCOME TAX DEBT - claim for money owed to the Commissiner of Taxation - whether the liability should have been remitted - timing of service of Director's Penalty Notices - whether company was placed in administration within 14 days - rebuttal of presumption notice arrived in the ordinary time for mail to arrive
Acts Interpretation Act 1901 LEGISLATION CITED : Acts Interpretation Act 1954 (Qld) Corporations Act 2001 (Cth) Income-Tax Assessment Act 1936 (Cth)
CASES CITED : Fancourt & Anor v Mercantile Credits Limited (1983) 154 CLR 87 Ketrim Pty Ltd v A S & L Pty Ltd (2004) 214 ALR 206
Deputy Commissioner of Taxation (Pltf) PARTIES : Peter Ikin (1D) Rochelle Ikin (2D)
FILE NUMBER(S) : SC 11749/04
COUNSEL : M Cleary (Pltf) P D Rodionoff (Def)
Australian Taxation Office, SOLICITORS : Legal Services Branch (Pltfs) HAL Lawyers (Def)
IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION
McCLELLAN CJ at CL
WEDNESDAY 15 FEBRUARY 2006
11749/04 DEPUTY COMMISSIONER OF TAXATION v IKIN & ANOR
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