Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2018] NSWSC 935

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2018] NSWSC 935 Hearing dates: 20 June 2018 Date of orders: 20 June 2018 Decision date: 20 June 2018 Jurisdiction: Common Law Before: Davies J Decision: (1) Order pursuant to r 28.2 of the Uniform Civil Procedure Rules 2005 (NSW) that the following questions be determined separately from any other question in the Proceedings:

a. Question 1: Is the statutory declaration dated 23 January 2017 referred to in the affidavit of Aris Zafiriou sworn 10 May 2018 a statutory declaration that answers the description in, and satisfies the requirements of, ss 268-40 and 268-90 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA)?

b. Question 2: If yes to 1, is the consequence of the service of the statutory declaration on the plaintiff within 7 days after the Notice of Estimate was given to the defendant, that the estimate was thereby revoked pursuant to s 268-40(4) of Schedule 1 to the TAA or reduced to a specified lesser amount pursuant to s 268-40(2) of Schedule 1 to the TAA?

c. Question 3: Is the plaintiff permitted to challenge, whether by leading evidence in rebuttal or by cross-examining the maker of the statutory declaration to test whether the statutory declaration answers the description in, and satisfies the requirements of, ss 268-40 and 268-90 of Schedule 1 to the TAA?

d. Question 4: If yes to 3, should the plaintiff, before such cross-examination, first provide further particulars as to the facts, matters and circumstances relied upon by the plaintiff to allege that the statutory declaration does not answer the description in, and satisfy the requirements of, ss 268-40 and 268-90 of Schedule 1 to the TAA?