Deputy Commissioner of Taxation v Gashi

[2010] 1 VSC 120

Deputy Commissioner of Taxation
vGashi

Court:
Supreme Court of Victoria

Judge: Bell J.

Legislative References:
Judiciary Act 1903 (Cth) - s 39B
Income Tax Assessment Act 1936 (Cth) - s 170(1); s 175; s 177(1); s 204
Taxation Administration Act 1953 (Cth) - s 255-5(1); s 255-5(2)

Hearing date: 8, 9 April 2010
Judgment date: 14 April 2010

Order

Orders accordingly.

[1]
Rule 37 A.02(1).

[2]
Rule 37 A.05(4).

[3]
Rule 37 A.05(5).

[4]
Rule 37 A.02(4).

[5]
[1975] 2 Lloyd's Rep 509.

[6]
(1997) 189 CLR 345.

[7]
Ibid 391 per Dawson, Toohey, Gaudron, McHugh, Gummow and Kirby JJ.

[8]
(1999) 198 CLR 380.

[9]
Ibid [25] per Gaudron, McHugh, Gummow and Callinan JJ.

[10]
Jackson v Sterling Industries Ltd (1987) 162 CLR 612 at 623 and 628.

[11]
[2008] VSC 300.

[12]
Ibid [22]-[30].

[13]
Cardile v LED Builders Pty Ltd (1998) 198 CLR 380, [51]; Practice Note 3 of 2006.

[14]
Jackson v Sterling Industries (1987) 162 CLR 612 at 621 and 625.

[15]
Patrick Stevedores Operations No 2 Pty Ltd v Maritime Union of Australia (No 3 ) (1998) 195 CLR 1, [73]

[16]
Hartwell Trent (Aust) Pty Ltd v Tefal Societe Anonyme [1968] VR 3 at 13.

[17]
Glenwood Management Group Pty Ltd v Mayo [1991] 2 VR 49 at 49.

[18]
Rule 37 A.02(1) Under the general law the plaintiff must establish that there is a real risk of assets being disposed of: Cardile v LED Builders Pty Ltd (1998) 198 CLR 380, [122].

[19]
Consolidated Constructions Pty Ltd v Bellenville Pty Ltd [2002] FCA 1513.

[20]
Jackson v Sterling Industries (1987) 162 CLR 612 at 621.

[21]
Cardile v LED Builders Pty Ltd (1998) 198 CLR 380, [124].

[22]
Ibid [58].

[23]
Rule 37 A.05(4).

[24]
Rule 37 A.05(1) (b).

[25]
Rule 37 A.05(4)(a)-(b).

[26]
Section 204 of the Income Tax Assessment Act 1936 (Cth).

[27]
Section 255.5(1) and (2) of Sch 1 of the Taxation Administration Act 1953 (Cth).

[28]
See ss 175 and 177 of the Income Tax Assessment Act and ss 14ZZM and 14ZZR of the Taxation Administration Act.

[29]
(2006) 64 ATR 316.

[30]
Ibid [19] (referring to Clyne v DCT (NSW ) (1983) 57 ALJR 673 at 674).

[31]
(2008) 237 CLR 146, [68].

[32]
Deputy Cmr of Taxation v AES Services (Aust) Pty Ltd [2009] VSC 418, [34] per Forrest J.

[33]
Victoria University of Technology v Wilson [2003] VSC 299, [33] per Redlich J.

[34]
There is a fourth child who is not involved in this proceeding.

[35]
[2007] VSC 165, [57].

[36]
(1999) 198 CLR 380.

[37]
Ibid [57] per Gaudron, McHugh, Gummow and Callinan JJ.

[38]
[2007] VSC 165, [59].

[39]
[2007] VSC 165, [59].

[40]
Paragraph 19 of Practice Note No 3 of 2006; Zhen v Mo [2008] VSC 300, [30] per Forrest J.

[41]
Rule 37 A.04.

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