Deputy Commissioner of Taxation v Fitzgerald [2016] NSWSC 971

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Fitzgerald [2016] NSWSC 971 Hearing dates: 6 July 2016 Date of orders: 14 July 2016 Decision date: 14 July 2016 Jurisdiction: Common Law Before: Harrison AsJ Decision: JUDGMENT

(1) Judgment is entered in favour of the plaintiff in the sum of $1,965,485.

The Court orders that:

(2) The defendant is to pay the plaintiff's costs on an ordinary basis as agreed or assessed. Catchwords: TAXATION – PAYG withholding amounts – director penalty – whether director penalty notice served on defendant – whether defendant lost opportunity to wind up company in order to remit penalty – judgment for the plaintiff Legislation Cited: Acts Interpretation Act 1901 (Cth) Civil Procedure Act 2005 (NSW) Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: DCT v Gruber (1998) 43 NSWLR 271; 143 FLR 432 Deputy Commissioner of Taxation v Rojas (No 2) [2013] NSWDC 9 Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58; 239 FLR 29 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Kevin Michael Fitzgerald (Defendant) Representation: Counsel: K Metlej (Plaintiff) KM Fitzgerald (Defendant in Person)

Solicitors: Craddock Murray Neumann Lawyers (Plaintiff) File Number(s): 2015/177914 Publication restriction: Nil