Deputy Commissioner of Taxation v Chen [2011] NSWDC 22

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Chen [2011] NSWDC 22 Hearing dates: 24 March 2011 Decision date: 29 March 2011 Before: Gibson DCJ Decision: (1) Judgment for the plaintiff for the sum of $214,926.08. (2) Defendant pay plaintiff's costs. (3) Liberty to restore on 2 days' notice. (4) Exhibits retained for 28 days. Catchwords: INCOME TAX - collection and recovery of tax - proceedings for recovery - company not remitting group tax - liability of company director to pay penalty - notices requiring payment of penalty - validity of notice - whether the invalidity of two sums claimed rendered the DPN invalid - whether service of a second invalid DPN was a factor in the invalidity of the first DPN - whether the first DPN was served Legislation Cited: Income Tax Assessment Act 1936 (Cth), ss 222AOC, 222AOE, 222AOF and 222AOJ Acts Interpretation Act 1901 (Cth), ss 28A and 29 Corporations Act 2001 (Cth), ss 205B and 205D Taxation Administration Act 1953 (Cth), s 255-45 Cases Cited: Deputy Commissioner of Taxation v Falzon [2008] QCA 327 Deputy Commissioner of Taxation v Gruber [1998] 43 NSWLR 271 Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354 Deputy Commissioner of Taxation v Woodhams (2000) 199 CLR 370 Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474 Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58 Soong v Deputy Commissioner of Taxation [2011] NSWCA 26 Texts Cited: --- Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation; Defendant: Xi Chen Representation: Plaintiff: Mr D Jay Defendant: Mr C Moschoudis Plaintiff: Deputy Commissioner of Taxation Defendant: Luminous Legal File Number(s): 129857 of 2010