Deputy Commissioner of Taxation v Norton Developments Pty Ltd [2012] NSWDC 115

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Norton Developments Pty Ltd [2012] NSWDC 115 Hearing dates: 16 August 2012 Decision date: 16 August 2012 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Judgment for the plaintiff for $251,363.61 inclusive of interest to 15 August 2012. (2) Defendant pay plaintiff's costs. (3) Exhibits retained for 28 days. Catchwords: TAXATION - PAYG liability - estimate - statutory declaration provided five days after expiry of statutory period - whether verified facts sufficient to prove underlying liability never existed Legislation Cited: Acts Interpretation Act 1901 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Old Kiama Wharf Co Pty Ltd v Deputy Commissioner of Taxation [2005] NSWSC 929 Transtar Linehaul Pty Limited v Deputy Commissioner of Taxation [2011] FCA 856 Texts Cited: - Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Norton Developments Pty Ltd (ACN 088 020 124) Representation: Plaintiff: Ms S Foda Defendant: No appearance Plaintiff: ATO Legal Services Branch Defendant: No appearance File Number(s): 2011/200502 Publication restriction: None

Judgment