NSW Caselaw
Reported Decision : 241 FLR 318 80 ATR 411
New South Wales Supreme Court
CITATION : DCT v Haddock [2010] NSWSC 996
HEARING DATE(S) : 1 September 2010
JUDGMENT DATE : 8 September 2010
JUDGMENT OF : Gzell J
DECISION : Defendant's notice of motion dismissed with costs. Plaintiff granted leave to file a notice of discontinuance. Plaintiff ordered to pay defendant's costs of the proceedings. No order as to costs of the plaintiff's notice of motion.
CATCHWORDS : TAXES AND DUTIES - Goods and Services Tax - Deputy Commissioner pleaded that plaintiff and others constituted a partnership - notice of assessment issued after proceedings instituted - notices of objection lodged claiming a joint venture and not a partnership - Deputy Commissioner allowed objection in full and sought leave to file a notice of discontinuance - defendant sought verdict and judgment - whether that would give the advantage of the prinicples of res judicata or issue estoppel - whether decision on notices of objection a supervening event such that Deputy Commissioner should be relieved from paying costs
A New Tax System (Goods and Services Tax) Act 1999 (Cth) LEGISLATION CITED : Civil Procedure Act 2005 Uniform Civil Procedure Rules 2005 Taxation Administration Act 1953 (Cth)
Covell Matthews and Partners v French Wools Ltd [1977] 1 WLR 876 SCI Operations Pty Ltd v Trade Practices Commission (1984) 2 FCR 113 Greaves v CGU Insurance Ltd [2004] NSWSC 912 Trade Practices Commission v Manfal Pty Ltd & Ors (No 3) (1991) 33 FCR 382 Platypus Leasing Inc & Ors v Commissioner of Taxation [2005] NSWSC 388; (2005) 189 FLR 441 Piccinin v Deputy Commissioner of Taxation [2002] FCAFC 282 H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 CASES CITED : Deputy Commissioner Taxation v Ho (1996) 131 FLR 188 Linprint Pty Ltd v Hexham Textiles Pty Ltd (1991) 23 NSWLR 508 Rogers v Legal Services Commission of South Australia (1995) 64 SASR 572 Mango Boulevard P/L v Spencer & Ors [2010] QCA 207 Fordyce v Fordham [2006] NSWCA 274 Australiawide Airlines Ltd v Aspirion Pty Ltd [2006] NSWCA 365 Bitannia Pty Ltd v Park Line Constructions Pty Ltd [2009] NSWCA 32 One.Tel Ltd v Commissioner of Taxation [2000] FCA 270; (2000) 101 FCR 548 Edwards Madigan Torzillo Briggs Pty Ltd v Stack [2003] NSWCA 302
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate