Deputy Commissioner of Taxation v Harding [2017] NSWSC 772

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Harding [2017] NSWSC 772 Hearing dates: 8 June 2017 Date of orders: 15 June 2017 Decision date: 15 June 2017 Jurisdiction: Common Law Before: Johnson J Decision: The parties are to bring in Short Minutes to give effect to my finding that the Plaintiff is entitled to judgment for the whole claim made against the Defendant together with an order that the Defendant pay the Plaintiff's costs of the proceedings. Catchwords: INCOME TAX - taxation debt recovery proceedings - claim for unpaid income tax, administrative penalties and interest charges - bulk of claim not disputed - narrow challenge to claim of $9,549.20 - sum paid by Defendant but allocated by Plaintiff to different area of tax liability - whether Plaintiff entitled to include that sum in these proceedings - Plaintiff entitled to sue for that sum in these proceedings - judgment for Plaintiff in full amount claimed Legislation Cited: Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Anglo American Investments Pty Limited v Deputy Commissioner of Taxation [2017] NSWCA 17 Bell Group NV (In Liq) v Western Australia (2016) 103 ATR 178; [2016] HCA 21 Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Texts Cited: --- Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Gregory Harding (Defendant) Representation: Counsel: Ms CT Ensor (Plaintiff) Mr R Raffell (Defendant)