James v Chief Commissioner of State Revenue (No 2) [2011] NSWSC 654

Supreme Court New South Wales

Medium Neutral Citation: James v Chief Commissioner of State Revenue (No 2) [2011] NSWSC 654 Hearing dates: 4 May 2011 Decision date: 24 June 2011 Jurisdiction: Equity Division Before: Gzell J Decision: Reasons published that one notice was bad on its face but none were issued in bad faith and matter stood over. Catchwords: TAXES AND DUTIES - Payroll tax - notices under the Taxation Administration Act 1996, s 72 to provide information, to produce documents and to attend and give evidence - whether notices bad on their face - whether notices issued in bad faith Legislation Cited: Taxation Administration Act 1996 Income Tax Assessment Act 1936 (Cth) Payroll Tax Act 2007 Pay-roll Tax Act 1971 Sales Tax Assessment Act 1992 (Cth) Evidence Act 1995 Cases Cited: James v Chief Commissioner of State Revenue [2011] NSWSC 331 Federal Commissioner of Taxation v Australian and New Zealand Banking Group Ltd (Smorgon's Case) [1979] HCA 67; (1979) 143 CLR 499 Industrial Equity Ltd v Deputy Commissioner of Taxation [1990] HCA 46; (1990) 170 CLR 649 McCormack v Commissioner of Taxation [2001] FCA 1700; (2001) 114 FCR 574 Fieldhouse v Commissioner of Taxation [1989] FCA 397; (1989) 25 FCR 187 Cassaniti v Tax Agents' Board (NSW) [2009] FCA 619; (2009) 179 FCR 1 One.Tel Ltd v Commissioner of Taxation [2000] FCA 270; (2000) 101 FCR 548 O'Reilly v State Bank of Victoria [1983] HCA 47; (1982-1983) 153 CLR 1 Category: Principal judgment Parties: David Anthony James (Plaintiff) Chief Commissioner of State Revenue (First Defendant) Rabobank Australia Ltd (Second Defendant) Bruce Adams (Third Defendant) Boonchoo Suriyachan (Fourth Defendant) Kevin Graham Johnson (Fifth Defendant) Representation: Counsel: B Coles SC/D Allen (Plaintiff) G Lindsay SC/S Kaur-Bains (First Defendant) Solicitors: Hunt & Hunt (Plaintiff) Crown Solicitor (First Defendant) File Number(s): 2010/128672