Deputy Commissioner of Taxation v Trimcoll Pty Ltd [2008] NSWSC 1304

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Trimcoll Pty Ltd [2008] NSWSC 1304

HEARING DATE(S) : 24 June 2008

JUDGMENT DATE : 10 December 2008

JURISDICTION : Common Law

JUDGMENT OF : Rothman J

(i) Leave be granted to the Deputy Commissioner of Taxation to amend the statement of claim in accordance with the proposed amended statement of claim, Exhibit B in the proceedings;

(ii) The aforesaid amended statement of claim is to be filed and served within seven days' of the date hereof; DECISION : (iii) Costs of the notice of motion shall be costs in the cause;

(iv) The parties be at liberty to approach the Court for any different or special order as to costs. Such approach to be made to my Associate within seven days' of the publication hereof.

CATCHWORDS : PRACTICE AND PROCEDURE – leave to amend statement of claim – lapse of time – exercise of discretion – objection for lack of material facts – facts either evidence or particulars – amendment allowed

LEGISLATION CITED : Civil Procedure Act 2005 Income Tax Assessment Act 1936 (Cth)

CATEGORY : Procedural and other rulings

Buzzle Operations Pty Ltd (In Liquidation) v Breirl [2008] NSWSC 746 Darbyshire v Leigh [1896] 1 QB 554 H.S.D. Co Pty Ltd v Masu Financial Management Pty Ltd [2008] NSWSC 1279 CASES CITED : Kirby v Sanderson Motors Pty Limited [2002] NSWCA 44; (2001) 54 NSWLR 135 Queensland v J L Holdings Pty Ltd [1997] HCA 1; (1997) 189 CLR 146 R v Williams; Ex parte Australian Building Construction Employees' & Builders Labourers' Federation [1982] HCA 68; (1982) 153 CLR 402 Ritz Hotel Ltd v Charles of the Ritz Ltd (No 20) (1988) 14 NSWLR 124 Tim Barr v Narui Gold Coast Pty Ltd [2007] NSWSC 1306