Deputy Commissioner of Taxation v Zammitt (No 2) [2015] NSWDC 44

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Zammitt (No 2) [2015] NSWDC 44 Hearing dates: 10 March 2015 Date of orders: 11 March 2015 Decision date: 11 March 2015 Jurisdiction: Civil Before: P Taylor SC DCJ Decision: (1) Judgment in favour of the plaintiff in the sum of $56,326.45 in respect of prejudgment interest on the principal sum of $365,066.49 from 14 February 2012 to 4 April 2014. (2) Order that the defendant pay the costs of the plaintiff of the proceedings in this Court from 29 November 2011, including the costs of the remitted proceedings; and that the plaintiff pay the defendant's costs of the proceedings up to and including 29 November 2011. Catchwords: INTEREST AND COSTS – retrospective legislation – debt invalid until legislation enacted – whether interest payable before enactment – appropriate costs order Legislation Cited: Income Tax Assessment Act 1936 (Cth) Tax Laws Amendment (2011 Measures No. 7) Act 2011 (Cth) Cases Cited: Bawn Pty Ltd v Metropolitan Meat Industry Board (1970) 92 WN (NSW) 823 Boral Windows v Industry Research and Development Board (1998) 83 FCR 215 Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354 Deputy Commissioner of Taxation v Zammitt [2012] NSWDC 135 Deputy Commissioner of Taxation v Zammitt [2014] NSWCA 104 Friends of Hinchinbrook Society Inc v Minister for the Environment (No 5) (1998) 83 FCR 304 Ha v The State of New South Wales (1997) 189 CLR 465; [1997] HCA 34 Oshlack v Richmond River Council (1998) 193 CLR 72 PGA v R [2012] HCA 21 Physical Disability Council of NSW v Sydney City Council [1999] FCA 815 Residual Assco Group v Spalvins [2000] HCA 33 Ruddock v Vadarlis (No 2) (2001) 115 FCR 229 Soong v Deputy Commissioner of Taxation (2011) 278 ALR 538 TJM Products Pty Ltd v Industry Research and Development Board (1998) 83 FCR 379 Category: Costs Parties: Deputy Commissioner of Taxation (plaintiff) Kevin Emanuel Zammitt (defendant) Representation: Counsel: Mr D M Jay (plaintiff)