Deputy Commissioner of Taxation v Zammitt [2012] NSWDC 135

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Zammitt [2012] NSWDC 135 Hearing dates: 3/5/2012, 31/5/2012 and 1/6/2012 Decision date: 31 August 2012 Before: P Taylor SC DCJ Decision: (a) Proceedings dismissed. (b) Plaintiff to pay the defendant's costs. Catchwords: TAXATION AND REVENUE - Income tax - director penalty notice - service of notice - content of notice - retrospective legislation - repealed legislation - interpretation - costs - interest Legislation Cited: Acts Interpretation Act 1901 (Cth) Acts Interpretation Amendment Act 2011 (Cth) Civil Procedure Act 2005 Evidence Act 1995 (Cth) Income Tax Assessment Act 1936 (Cth) Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) Tax Laws Amendment (2011 Measures No. 7) Act 2011 (Cth) Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005 Cases Cited: Amended KW and KM Quinn Investments Pty Ltd v Deputy Commissioner of Taxation [2003] QSC 336 Australian Building Construction Employees' & Builders Labourers' Federation v Commonwealth (1986) 66 ALR 363; [1986] HCA 47 Australian Education Union v General Manager of Fair Work [2012] HCA 19 Bawn Pty Ltd v Metropolitan Meat Industry Board (1971) 92 WN (NSW) 823 Bayeh v Deputy Commissioner of Taxation [1999] FCA 1194 Bodnar v Townsend [2003] TasSC 148 Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd [2000] FCA 1223 Deputy Commissioner of Taxation (NSW) v Gruber (1998) 43 NSWLR 271 Deputy Commissioner of Taxation v Manta's On The Beach Pty Ltd [2012] FCA 417 Deputy Commissioner of Taxation v Meredith (2007) 245 ALR 150; [2007] NSWCA 354 Deputy Commissioner of Taxation v Soong [2009] NSWSC 495 Deputy Commissioner of Taxation v Woodhams (2000) 199 CLR 370 Esber v Commonwealth (1992) 174 CLR 430 Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 1) [2011] FCAFC 134 Mabo v Queensland (1988) 166 CLR 186 Miller v Deputy Commissioner of Taxation (1997) 26 ACSR 533 Minister of Natural Resources v New South Wales Aboriginal Land Council and Another (1987) 9 NSWLR 154 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355 Repatriation Commission v Goulding [2008] FCA 1858 Robertson v Deputy Commissioner of Taxation (2010) 239 FLR 29 Soong v Deputy Commissioner of Taxation (2011) 278 ALR 538 SZGMB v Minister for Immigration and Multicultural Affairs [2006] FCA 437 SZHDC v Minister for Immigration and Multicultural Affairs [2006] FCA 600 TJM Products Pty Ltd v Industry Research and Development Board (1998) 83 FCR 379 Texts Cited: Uniform Evidence Law, Stephen Odgers, 10th edition Category: Principal judgment Parties: Deputy Commissioner of Taxation (plaintiff) Kevin Emanuel Zammitt (defendant) Representation: Mr D Jay (plaintiff) on 3/5/2012 Dr M Perry QC with Mr D Jay (plaintiff) on 31/5/2012 and 1/6/2012 Mr P Rodionoff (defendant) ATO Legal Services Branch (plaintiff) Bongiorno Lawyers (defendant) File Number(s): 2010/100600 Publication restriction: No