Deputy Commissioner of Taxation v Anglo American Investments Pty Ltd; Deputy Commissioner of Taxation v Golden Investments Pty Limited; Deputy Commissioner of Taxation v Melbourne Insurance Co Pty Ltd; Deputy Commissioner of Taxation v Morning Star Fiduciaries Pty Limited; Deputy Commissioner of Taxation v Education Corporation of Australia Pty Limited; Deputy Commissioner of Taxation v Malackey Holdings Pty Limited trading as Malackey Trust [2016] NSWSC 975

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Anglo American Investments Pty Ltd; Deputy Commissioner of Taxation v Golden Investments Pty Limited; Deputy Commissioner of Taxation v Melbourne Insurance Co Pty Ltd; Deputy Commissioner of Taxation v Morning Star Fiduciaries Pty Limited; Deputy Commissioner of Taxation v Education Corporation of Australia Pty Limited; Deputy Commissioner of Taxation v Malackey Holdings Pty Limited trading as Malackey Trust [2016] NSWSC 975 Hearing dates: 4 March 2016 Decision date: 14 July 2016 Jurisdiction: Common Law Before: Button J Decision: (1) The defence is struck out. (2) Judgment for the plaintiff. (3) Costs reserved. Catchwords: PROCEDURE – application to strike out amended defence – whether amended defence doomed to failure – judicial consideration of "conscious maladministration in process of assessment" – combined effect of s 175 of the Income Tax Assessment Act 1936 (Cth) and s 350-10(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) – defence struck out Legislation Cited: Income Tax Assessment Act 1936 (Cth), ss 175, 177, 177(1) Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth) sch 1, s 350-10(1) Public Service Act 1999 (Cth), ss 13, 13(1), 13(8), 13(11) Cases Cited: Denlay v Federal Commissioner of Taxation [2011] FCAFC 63; (2011) 193 FCR 412 Deputy Commissioner of Taxation v Leaver [2015] FCA 1454 Deputy Commissioner of Taxation v Loftus [2002] VSC 68; (2002) 49 ATR 131 Federal Commissioner of Taxation v Bosanac [2016] FCA 448 Federal Commissioner of Taxation v Donoghue [2015] FCAFC 183; (2015) 237 FCR 316 Federal Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146 General Steel Industries Inc v Commissioner for Railways [1964] HCA 69; (1964) 112 CLR 125 Gett v Tabet [2009] NSWCA 76; (2009) 254 ALR 504 Hamilton Island Enterprises Pty Ltd v Federal Commissioner of Taxation (1982) 1 NSWLR 113 Re York Street Mezzanine Pty Ltd (in liq) [2007] FCA 922; (2007) 162 FCR 358 Ren v Hong Jiang [2014] NSWCA 388; (2014) 104 ACSR 149 Category: Procedural and other rulings Parties: Deputy Commissioner of Taxation (Plaintiff) Golden Investments Pty Limited (Defendant) Melbourne Insurance Co Pty Ltd (Defendant) Anglo American Investments Pty Ltd (Defendant) Morning Star Fiduciaries Pty Limited (Defendant) Education Corporation of Australia Pty Limited (Defendant) Malackey Holdings Pty Limited trading as Malackey Trust (Defendant) Representation: Counsel: J McGovern SC (Plaintiff) J Jaques (Plaintiff) N Hutley SC (Defendants) J Hyde-Page (Defendants) T Bagley (Defendants)