Sims v Deputy Commissioner of Taxation [2006] NSWSC 305

Reported Decision : 57 ACSR 249 (2006) 24 ACLC 465

New South Wales Supreme Court

CITATION : Sims v Deputy Commissioner of Taxation [2006] NSWSC 305

HEARING DATE(S) : 3 April 2006

JUDGMENT DATE : 3 April 2006

JURISDICTION : Equity

JUDGMENT OF : Campbell J

EX TEMPORE JUDGMENT DATE : 04/03/2006

DECISION : Director to indemnify Commissioner for PAYG component of preference, with that amount to bear interest. No decision about whether Director liable to indemnify Commissioner for Commissioner's own costs concerning preference proceedings.

CATCHWORDS : CORPORATIONS - winding up - preference recovered from Commissioner of Taxation - Commissioner of Taxation seeks indemnity from Director - consideration of whether Commissioner entitled to indemnity for Commissioner's own costs of defending preference recovery action

Civil Procedure Act 2005 Corporations Act 2001 LEGISLATION CITED : Corporations Law Taxation Administration Act 1953 Uniform Civil Procedure Rules 2005

Browne & Ors v Deputy Commissioner of Taxation (1998) 82 FCR 1; (1998) 153 ALR 10; (1998) 26 ACSR 750; (1998) 16 ACLC 559; (1998) 98 ATC 4721; (1998) 38 ATR 331 Deputy Commissioner of Taxation v Clark [2003] NSWCA 91; (2003) 57 NSWLR 113; (2003) 176 FLR 235; (2003) 45 ACSR 332; (2003) 21 ACLC 1063; (2003) 52 ATR 526 CASES CITED : Gibbons (as official liquidators of Deemah Marble & Granite Pty Ltd (in liq) v DCT [2003] NSWSC 1126; (2004) 22 ACLC 81 Hillig v Commissioner of Taxation [2000] QSC 403; (2000) 35 ACSR 626 Southern Cross Interiors Pty Ltd (In Liq) v Deputy Commissioner of Taxation [2001] NSWSC 621; (2001) 164 FLR 430; (2001) 53 NSWLR 213; (2001) 188 ALR 114; (2001) 39 ACSR 305; (2001) 19 ACLC 1513 Southern Cross Interiors Pty Ltd (In Liq) v Deputy Commissioner of Taxation (Palmer J, Supreme Court of New South Wales, unreported, 13 November 2001)