Deputy Commissioner of Taxation v Keck & Anor [2006] NSWSC 677

Reported Decision : 63 ATR 310

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Keck & Anor [2006] NSWSC 677

HEARING DATE(S) : 19/06/2006

JUDGMENT DATE : 19 June 2006

JURISDICTION : Common Law Division

JUDGMENT OF : McDougall J at 1

EX TEMPORE JUDGMENT DATE : 06/19/2006

DECISION : See paras [35] and [46] to [48] of judgment

CATCHWORDS : INCOME TAX - proceedings for collection and recovery of tax - where company does not remit group tax and director is liable to pay penalty - where director's residence indicated by online extracts of ASIC database - whether residence "appears" from ASIC documents under s 222AOF(1) Income Tax Assessment Act 1936 (Cth) - whether residence is that "last known" to plaintiff - where notice is not received - whether notice is served under s 222AOE Income Tax Assessment Act 1936 (Cth) - whether s 28A Acts Interpretation Act 1902 (Cth) applicable - COSTS - where plaintiff breached obligation relating to informal discovery - whether costs should follow the event - whether plaintiff should have the whole of her costs

Acts Interpretation Act 1901 LEGISLATION CITED : Corporations Act Income Tax Assessment Act 1936 (Cth)

Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271 CASES CITED : Deputy Commissioner of Taxation v Taylor [1983] 2 NSWLR 139 Deputy Federal Commissioner of Taxation v Woodhams (1999) 199 CLR 370 Fancourt v Mercantile Credits Limited (1983) 154 CLR 87

Deputy Commissioner of Taxation (Plaintiff) PARTIES : Klaus Ulrich Keck (Defendant 1) Nancy Anne Keck (Defendant 2)