Deputy Commissioner of Taxation v Scarf [2013] NSWDC 114

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Scarf [2013] NSWDC 114 Hearing dates: 10 April 2013; 16 April 2013 (submissions) Decision date: 04 June 2013 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Judgment for the plaintiff for $211,225.00. (2) Defendant pay plaintiff's costs. (3) Liberty to apply in relation to costs and interest. (4) Exhibits retained for 28 days. Catchwords: TAXATION - Company failed to remit tax - two default notices (DPN) for successive periods of time sent to director - subsequent email from ATO to director referring to "DPN" and not "DPNs" - whether estoppel by representation - whether estoppel by convention - whether misleading Legislation Cited: Civil Procedure Act 2005 (NSW), s 100 Customs Tariff (Anti-Dumping) Act 1975 (Cth), s 8 Income Tax Assessment Act 1936 (Cth), Part 9, Subdivision B, ss 222AOB, 222AOC, s 222AOJ(1) Land Tax Management Act 1956 (NSW), s 47(1) Stamp Duties Act 1920 (NSW), s 37(1) Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) Taxation Administration Act 1953 (Cth), Schedule 1, ss 250-25, 255-5, 255-15, 255-45, 269-15, 269-25, 269-20 and 269-40 Cases Cited: AGC (Investments) Ltd v Federal Commissioner of Taxation (1991) 21 ATR 1379 Bellinz Pty Ltd v Federal Commissioner of Taxation (1998) 84 FCR 154 Collector of Customs v Palmer Steel Trading (Aust) Pty Ltd [2003] QSC 434 Dabbs v Seaman (1925) 36 CLR 538 Davis v CGU Insurance Ltd [2009] SASC 220 Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271 Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697 Jones v Dunkel (1959) 101 CLR 298 Kirby v Sanderson Motors Pty Ltd (2001) 54 NSWLR 135 Legione v Hateley (1983) 152 CLR 406 Maritime Electric Company Ltd v General Dairies Ltd [1937] AC 610 Minister for Immigration, Local Government and Ethnic Affairs v Kurtovic (1990) 21 FCR 193 Moratic Pty Ltd v Gordon [2007] NSWSC 5 Oamington Pty Ltd (Receiver & Manager Appointed) v Commissioner of Land Tax (1997) 98 ATC 5051 Onward Building Society v Smithson [1893] 1 Ch 1 Queensland Independent Wholesalers Ltd v Coutts Townsville Pty Ltd [1989] 2 Qd R 40 Sanpine v Koompathoo Aboriginal Land Council [2005] NSWSC 365 Summer Hill Business Estate Pty Ltd v Equititrust Ltd [2010] NSWSC 776 Summer Hill Business Estate Pty Ltd v Equititrust Ltd [2011] NSWCA 149 Texts Cited: Handley, The Hon Justice K R, "Unconscionability in estoppel: Triable issue or foundational principle?" [2007] QUTLawJJl 27 Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Damien Richard Scarf Representation: Plaintiff: Mr R Scruby Defendant: Mr G McNally SC Plaintiff: ATO Legal Services Branch Defendant: Breene & Breene Solicitors File Number(s): 2011/383964 Publication restriction: None