B & R Stevens Transport Pty Ltd v Burkitt [2016] NSWCA 259

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: B & R Stevens Transport Pty Ltd v Burkitt [2016] NSWCA 259 Hearing dates: 2 September 2016 Decision date: 14 September 2016 Before: Macfarlan JA at [1]; Meagher JA at [7]; Leeming JA at [8] Decision: Appeal dismissed, with costs. Catchwords: CONTRACT – oral agreement for sale of prime mover – purchaser paid $350,000 at settlement and a further $50,000 over the following twelve months – trial judge found purchase price was $400,000 for a "truck with work", with a "side deal" that $50,000 be paid in instalments after settlement – whether "side deal" was a collateral agreement inconsistent with main contract and therefore invalid – whether vendor promised to sell goodwill – appeal dismissed Legislation Cited: A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 38-325 Cases Cited: Bell v Thompson (1934) 34 SR (NSW) 431 Cutts v Buckley (1933) 49 CLR 189 Equuscorp Pty Ltd v Glengallan Investments Pty Ltd (2004) 218 CLR 471; [2004] HCA 55 Esanda Ltd v Burgess [1984] 2 NSWLR 139 Federal Commissioner of Taxation v Murry (1998) 193 CLR 605; [1998] HCA 42 Gates v The City Mutual Life Assurance Society Ltd (1986) 160 CLR 1 Hoyt's Pty Ltd v Spencer (1919) 27 CLR 133 Maybury v Atlantic Union Oil Company Ltd (1953) 89 CLR 507 Nassif v Fahd [2007] NSWCA 269 Skyrise Consultants Pty Ltd v Metroland Funds Management Ltd [2011] NSWCA 406 Warren v Coombes (1979) 142 CLR 531 Waverley Municipal Council v Swain [2003] NSWCA 61 Category: Principal judgment Parties: B & R Stevens Transport Pty Ltd (Appellant) Gary Burkitt (First Respondent) GW & HM Burkitt Pty Ltd (Second Respondent) Representation: Counsel: G A Sirtes SC, D P O'Connor (Appellant) T Lynch SC, R Weaver (Respondent)