NSW Caselaw
New South Wales Supreme Court
CITATION : Commissioner of Taxation v Evenfont [2008] NSWSC 1371
HEARING DATE(S) : 30/4/07, 3/5/07, 2/5/07, 9/5/07, 14/5/07, 15/5/07 , 17/5/07, 25/6/07, 26/6/07, 27/6/07,28/6/07, 29/6/07, 3/8/07, 4/9/07, 5/9/07, 10/9/07, 12/9/07, 14/9/07, 23/4/08
JUDGMENT DATE : 22 December 2008
JUDGMENT OF : Bell JA at 1
DECISION : 1. Dismiss the Second Further Amended Statement of Claim; 2. The plaintiff is to pay the defendants' costs.
CATCHWORDS : EXCISE PROSECUTION – averment of facts – evidence in rebuttal – onus not discharged
LEGISLATION CITED : Excise Act 1901 (Cth)
CATEGORY : Principal judgment
Chief Executive Officer of Customs v El Hajje [2005] HCA 35; 79 ALJR 1289 CASES CITED : Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd [2003] HCA 49; 216 CLR 161 Ludwigs Canberra Bond Seller Pty Ltd v Sheen (1982) 65 FLR 347 Wilson v Chambers [1926] HCA 15; (1925-1926) 38 CLR 131
Commissioner of Taxation (Plaintiff) Evenfont Pty Limited (1st Defendant) PARTIES : Truegain Pty Limited (2nd Defendant) Robert Lenard Pullinger (3rd Defendant) Paul Andrew Lucas (4th Defendant)
FILE NUMBER(S) : SC 20013/99
COUNSEL : R M Goot SC / R Wilson (Plaintiff) D P Robinson SC / J Horowitz (Defendants)
SOLICITORS : Australian Government Solicitor (Plaintiff) Horowitz & Bilinsky (Defendants)
IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION
BELL JA
Monday 22 December 2008
20013/99 Commissioner of Taxation v Evenfont Pty Ltd
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