Deputy Commissioner of Taxation v Liu [2012] NSWDC 148

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Liu [2012] NSWDC 148 Hearing dates: 6, 14 September 2012 Decision date: 14 September 2012 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Defendant's application to reopen his case dismissed. (2) Judgment for the plaintiff for $750,000. (3) Defendant pay plaintiff's costs. (4) Exhibits retained for 28 days. Catchwords: TAXATION - liability for payment of income tax - evidentiary force of notices of assessment - conclusiveness of notices of assessment - operation of ss 175 and 177(1) Income Tax Assessment Act 1936 (Cth) - Judiciary Act 1903 (Cth) - whether hearing should be adjourned to permit service of s 78B notices - whether the constitutional issue was, or needed to be, pleaded - whether defendant should be granted leave to reopen after the hearing - judgment for the plaintiff Legislation Cited: Civil Procedure Act 2005 (NSW), ss 56 - 62 Income Tax Assessment Act 1936 (Cth), ss 175 and 177 Judiciary Act 1903 (Cth), s 78B Uniform Civil Procedure Rules 2005 (NSW), r 14.14(2) Cases Cited: AON Risk Services Australia Ltd v Australian National University (2009) 239 CLR 175 Attorney-General v Lord Mayor of City of Sheffield (1912) 106 LT 367 Australian Competition and Consumer Commission (ACCC) v CG Berbatis Holdings Pty Ltd (1999) 95 FCR 292 Bright v Sampson & Duncan Enterprises Pty Ltd (1985) 1 NSWLR 346 Chandra v Perpetual Trustee Victoria Limited [2006] NSWSC 1046 Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd (2003) 216 CLR 161 City of Sydney Council v Satara [2007] NSWCA 148 Clyne v Deputy Commissioner of Taxation (NSW) (No 3) (1983) 48 ALR 545 Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Haritos [2010] VSC 275 Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188 Deputy Federal Commissioner of Taxation v Cameron (1990) 91 ATC 4056 Deputy Federal Commissioner of Taxation v Niblett (1965) 83 WN (Pt 1) (NSW) 405 Dye v Commonwealth Bank of Australia [2012] NSWCA 220 F J Bloemen Pty Ltd v Commissioner of Taxation (Cth) (1981) 147 CLR 360 Gaskin v Ollerenshaw [2010] NSWSC 788 Green v Jones [1979] 2 NSWLR 812 Hanrahan v Ainsworth (1985) 1 NSWLR 370 Kane v Wyllie [2006] NSWSC 710 Kirby v Sanderson Motors Pty Ltd (2001) 54 NSWLR 135 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 Moore v Jack Brabham Holdings Pty Ltd (1986) 7 NSWLR 470 MRTA of WA Inc v Tsakisiris [2007] WAIRComm 1121 Nowlan v Marson Transport Pty Ltd (2001) 53 NSWLR 116 Packer v Meagher [1984] 3 NSWLR 486 R v Hush; Ex parte Devanny (1932) 48 CLR 487 R v Jocobson 1931 AD 466 Sagacious Legal Pty Ltd v Wesfarmers General Insurance Ltd (No 3) [2010] FCA 428 Urban Transport Authority of New South Wales v Nweiser (1992) 28 NSWLR 471 Vale v Vale [2001] NSWCA 245 VAW (Kurri Kurri) Pty Ltd v Scientific Committee (2003) 58 NSWLR 631 Zisis v Knighton [2008] NSWCA 42 Texts Cited: - Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Eugene Liu Representation: Plaintiff: Ms J Little Defendant: Mr R Carey Plaintiff: ATO Legal Services Branch Defendant: Kennedys (Australasia) Pty Ltd File Number(s): 2011/200506 Publication restriction: None