Dimitrios Christis v Deputy Commissioner of Taxation [2011] NSWCA 310

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Dimitrios Christis v Deputy Commissioner of Taxation [2011] NSWCA 310 Hearing dates: 7 September 2011 Decision date: 27 September 2011 Before: Giles JA at [1] Meagher JA at [2] Gzell J at [34] Decision: Appeal dismissed with costs. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAX - income tax - whether director of a company liable for moneys withheld from employees' salaries or wages - withholdings made by a partnership of which company a member - whether defence under s 222AOJ(3) of the Income Tax Assessment Act 1936 (Cth) - PARTNERSHIP - appellant and company excluded from operation of partnership business - whether partnership terminated by repudiation - s 40 of the Partnership Act 1963 (ACT) Legislation Cited: A New Tax System (Australian Business Number) Act 1999 (Cth) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Crimes Act 1914 (Cth) Partnership Act 1963 (ACT) Cases Cited: Canty v Deputy Commissioner of Taxation [2005] NSWCA 84; (2005) 63 NSWLR 152 Cassaniti v Federal Commissioner of Taxation [2010] FCA 641; (2010) 186 FCR 480 Koompahtoo Local Aboriginal Land Council v Sanpine Pty Ltd [2007] HCA 61; (2007) 233 CLR 115 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council [2008] HCA 48; (2008) 237 CLR 285 Ryder v Frohlich [2004] NSWCA 472 Suttor v Gundowda Pty Ltd (1950) 81 CLR 418 at 438; Water Board v Moustakas [1988] HCA 12; (1988) 180 CLR 491 Category: Principal judgment Parties: Dimitrios Christis (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: D J Brezniak (Appellant) J Mitchell (Respondent) Solicitors: Self represented (Appellant) ATO Legal Services (Respondent) File Number(s): CA 2010/355277 Decision under appeal Date of Decision: 2010-08-26 00:00:00 Before: Elkaim DCJ File Number(s): DC 2009/00336190