Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2019] NSWSC 129

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2019] NSWSC 129 Hearing dates: 12 October 2018; 30 November 2018 Date of orders: 22 February 2019 Decision date: 22 February 2019 Jurisdiction: Common Law Before: Ward CJ in Eq Decision: (1) Grant leave to the defendant to raise an additional question for separate determination, identified as Question 5, as follows: "Was the notice of estimate dated 16 January 2017 invalid by reason of an absence of delegated authority to issue it?" (2) Answer the questions reserved for separate determination as follows: (a) Question 1: Does not arise in light of the answer to question 5 but, had question 1 arisen, the answer would have been that the 2017 Statutory Declaration is not to the effect that the underlying liability never existed (within the meaning of s 268-40(4) of Sch 1 to the TAA) nor that a specified lesser amount is the unpaid amount of the underlying liability (within the meaning of s 268-40(2) of Sch 1 to the TAA). (b) Question 2: Does not arise in light of the answer to question 5 (nor, had question 2 arisen, in light of the answer which would have been given to question 1). (c) Question 3: Does not arise for determination in this case. (d) Question 4: Does not arise for determination in this case. (e) Question 5: The notice of estimate dated 16 January 2017 is invalid and ineffective by reason of the fact that it was issued in breach of s 268-10(4) of Sch 1 to the TAA at a time when an earlier notice of estimate (the 2015 Estimate Notice) continued in force (that notice not having been validly revoked in accordance with the requirements of s 268-35(4) of Sch 1 to the TAA). (3) The plaintiff is to pay the defendant's costs of the determination of the separate questions. Catchwords: TAXES AND DUTIES – notice of estimate of liability for unpaid PAYG withholding amounts – s 268-40 and s 268-90 of Schedule 1 to the Taxation Administration Act 1953 (Cth) – whether previous notice of estimate revoked – meaning of "revoked"