NSW Caselaw
New South Wales Supreme Court
CITATION : Coddington v Commonwealth Bank of Australia [2010] NSWSC 1330
HEARING DATE(S) : 8, 9 and 10 November 2010
JUDGMENT DATE : 23 November 2010
JURISDICTION : Equity
JUDGMENT OF : Pembroke J
DECISION : See judgment paragraph [33]
CATCHWORDS : CONSENT ORDERS - finality of litigation - policy and principles - FRAUD - proof - requisite degree of satisfaction - CORPORATIONS - financial reporting - writing off debts - no effect on underlying contractual liability - PRIVATE RULING - Tax Office - not binding
Corporations Act 2001(Cth) LEGISLATION CITED : Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953
CATEGORY : Principal judgment
Bailey v Marinoff (1971) 125 CLR 529 Bater v Bater [1951] P 35 at 36 Briginshaw v Briginshaw (1938) 60 CLR 336 Brimaud v Honeysett Instant Print Pty Ltd (1988) 217 ALR 44 CDJ v AJ (1998) 197 CLR 172 Commissioner of Taxation v Executors of the Estate of Subrahmanyam [2001] FCA 1836 CTC Resources NL v Commissioner of Taxation (1994) 48 FCR 397 DJL v The Central Authority [2000] 201 CLR 226 CASES CITED : Easyfind (NSW) v Paterson (1987) 11 NSWLR 98 Gamser v Nominal Defendant (1977) 136 CLR 145 Giannarelli v Wraith (1988) 165 CLR 543 Heinrich v Commonwealth Bank of Australia Harvey v Phillips (1956) 95 CLR 235 Point v Federal Commissioner of Taxation (1970) 119 CLR 453 Rejfek v McElroy (1965) 112 CLR 517 Timms v Commonwealth Bank of Australia [2004] NSWSC 76 Wentworth v Rodgers (No 5) (1986) 6 NSWLR 534
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