Deputy Commissioner of Taxation v Zerafa [2012] NSWDC 227

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Zerafa [2012] NSWDC 227 Hearing dates: 15 October 2012 Decision date: 15 October 2012 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Summary judgment pursuant to r 13.1 Uniform Civil Procedure Rules 2005 (NSW) in favour of the plaintiff in the amount of $331,141,79. (2) The defendant pay the plaintiff's costs of, and incidental to, the motion. (3) The defendant pay the plaintiff's costs of the proceedings generally. (4) The plaintiff is to serve a copy of these orders on the defendant at the address notified in the notice of ceasing to act, namely 30 Burwood Road, Burwood, New South Wales, 2134 within seven days of today. Catchwords: TAXATION AND REVENUE - liability for payment of income tax - operation of ss 175 and 177(1) Income Tax Assessment Act - order for summary judgment Legislation Cited: Income Tax Assessment Act 1936 (Cth) Income Tax (Transitional Provisions) Act 1997 (Cth), s 5-10 Taxation Administration Act 1953 (Cth), ss 255-45, 255-50 and 298-10 Cases Cited: Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 Deputy Commissioner of Taxation v Broadbeach Properties Pty Limited [2008] HCA 41 Deputy Commissioner of Taxation v Cameron (1991) ATC 4056 F J Bloemen Pty Limited v Federal Commissioner of Taxation (1981) 147 CLR 360 Texts Cited: - Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Kevin Zerafa Representation: Plaintiff: Ms S Foda Defendant: No appearance Plaintiff: ATO Legal Services Branch Defendant: No appearance File Number(s): 2011/357907 Publication restriction: None