China Towing Pty Ltd v Hatzipapa [2018] NSWDC 345

District Court New South Wales

Medium Neutral Citation: China Towing Pty Ltd v Hatzipapa [2018] NSWDC 345 Hearing dates: 13, 14, 15 and 16 November 2018 Date of orders: 23 November 2018 Decision date: 23 November 2018 Jurisdiction: Civil Before: Russell SC DCJ Decision: (1) Judgment for the defendant against the plaintiff for $717.60. (2) Order the plaintiff to pay the defendant's costs of the Notice of Motion filed on 6 July 2018 in the amount of $2,349.60. (3) Subject to Order (2) above, order each party to pay its or his own costs of the proceedings. Catchwords: EVIDENCE – company secretary and accountant not telling the truth – preparation of false PAYG Payment Summary Statements – figure for wages on Statements selected "to balance the books" – dissembling explanation of that phrase – cash receipts and wages paid in cash not included in profit and loss statements – company evaded its obligation to remit taxation on wages paid to employee to taxation authorities

EVIDENCE – company director not telling the truth – director signed false PAYG Payment Summary Statements knowing that employee had been paid much more

EVIDENCE – employee not telling the truth – bank statements showed receipt of much more income than disclosed in PAYG Payment Summary Statements – explanations for additional income improbable and rejected – claim for unpaid wages fails

TORTS – conversion – three payments from company account to employee's account made without authority – uncontroverted evidence that payments were made – no evidence provided to explain why employee had entitlement to these monies – case in conversion made out