Deputy Commissioner of Taxation v Stuart Grant Smith [2017] NSWDC 102

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Stuart Grant Smith [2017] NSWDC 102 Hearing dates: 12 and 13 April 2017 Date of orders: 12 May 2017 Decision date: 12 May 2017 Jurisdiction: Civil Before: Montgomery DCJ Decision: (1) Judgment for the plaintiff against the defendant in the sum of $108,699.85.

(2) The defendant to pay interest pursuant to s 100 CPA from the due date of each instalment.

(3) The defendant to pay costs of the proceedings.

(4) I direct the parties to deliver to my Associate within 14 days of the date hereof an agreed Schedule calculating interest pursuant to Order 2 hereof for the making of final orders.

(5) In the event of a failure to agree in relation to Order 4 hereof, liberty to restore on three (3) days' notice. Catchwords: Director Penalty Notice – all reasonable steps Legislation Cited: Tax Administration Act 1953 Civil Procedure Act 2005 District Court Act 1973 Cases Cited: Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152; (2005) 226 FLR 121; [2005] NSWCA 83 Deputy Commissioner of Taxation v Dick (2007) 242 ALR 152; (2007) 226 FLR 388; (2007) 64 ACSR 61; [2007] NCA 190

Deputy Commission of Taxation v Saunig (2007) 55 NSWLR 722; 43 ACSR 387; 51 ATR; [2002] NSWCA 390 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Stuart Grant Smith (Defendant) Representation: Solicitor: Mr P.C. Bavin (Plaintiff) Self-Represented (Defendant) File Number(s): 2013/00194268 Publication restriction: None