Deputy Commissioner of Taxation v Joseph Frangieh (No 3) [2017] NSWSC 252

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Joseph Frangieh (No 3) [2017] NSWSC 252 Hearing dates: 9, 10, 11, 14, 15, 16, 17, 18, & 23 March 2016 Date of orders: 20 March 2017 Decision date: 20 March 2017 Jurisdiction: Common Law Before: Harrison AsJ Decision: The Court orders that:

(1) The plaintiff is to pay the defendant's costs of the recovery proceedings on an ordinary basis.

(2) The cross claim filed 19 June 2015 is dismissed.

(3) The cross claimant is to pay the cross defendant's costs of the cross claim.

(4) There is to be set off between the parties in relation to the costs orders set out in orders in paragraphs (1) and (3) above. Catchwords: TORT – misfeasance in public office – audit of account of taxpayer – issuance of amended assessment – recovery proceedings – whether cross defendant did an invalid or unauthorised act – conscious maladministration – malice – whether the cross defendant acted improperly or in bad faith with motive of doing target harm – targeted malice or reckless indifference

PROCEDURE – abuse of process – whether commencement of recovery proceedings were for an improper purpose

EQUITY – good faith – fiduciary relationship – public officer – whether the cross defendant owed the cross claimant duty to act in good faith

CONTRACT – implied duty to act in good faith – relationship between public officer and tax payer

COSTS – economic damages – aggravated damages – humiliation and embarrassment and stressed caused my actions of cross defendant