That, to my mind, underlines the conclusion that the test for the implication of terms is not satisfied in this context.
11 There is, accordingly, no basis for the implication for the term for which E8 contends and there will be no award of damages to E8 on the basis of paragraphs 15 and 16 of the further amended statement of claim.
12 The third matter to be addressed is the claim in paragraphs 19 and 20 of the further amended statement of claim. Shaw made a reduced payment to E8 under the July 2002 agreement for the months of February to July 2003. E8 alleges, and Shaw admits on the pleadings, an agreement that Shaw would reimburse E8 for the reduced payments. There is a dispute, however, as to the proper amount of the reimbursement. E8 says that it is $24,573.72. Shaw says that it is $11,110.74. There are four areas of difference with respect to this discrepancy of $13,462.98.
13 The first controversial question is whether Simon Kidston took eight days of unpaid leave in March/April 2003. Shaw says that he did and that as a result two sums, one of $3,333.33 inclusive of GST, and the other of $2,833.34 inclusive of GST - an aggregate of $6,166.67 - should be deducted from the $24,573.72 claimed by E8. The position of E8 is that Mr Kidston did not take the eight days unpaid leave.
14 This aspect of the particular sub-dispute accordingly turns on questions of fact about when Mr Kidston was working and when, if at all, he was on unpaid leave. E8 says that Shaw has produced no evidence in support of the proposition that Mr Kidston took eight days unpaid leave and that the result for which Shaw contends in that respect therefore should be rejected. But it is E8, as plaintiff, which is pursuing the claim and bears the burden of proof. E8 has the benefit of an admission or concession that Mr Kidston worked for all but eight days of the relevant period. In order to permit the court to find in its favour, in relation to the full number of days, E8 would have to show, by evidence, that Mr Kidston worked on every day.
15 I have been taken this morning to documents about salary figures (or, more precisely, transfers of money for salaries) for April 2003. They show a figure of $4,283.97 for Mr Kidston in respect of that month. I have also been taken to comparable figures for surrounding months. The figures for Mr Kidston, in respect of each of the surrounding months, is $6,791.66. There is accordingly a basis for an inference that Mr Kidston did not work in, and was not paid for, some part of April. On the basis of those salary figures, E8 now concedes the Shaw position based on Mr Kidston's having had unpaid leave of eight days. That is sufficient to dispose of that particular aspect. It is determined in the way for which Shaw contends.
16 The next controversial question relevant to the difference of $13,462.98 in respect of the claims in paragraphs 15 and 20 of the further amended statement of claim concerns hours worked by and salary rate applicable to Shauna Carter. E8 contends that Ms Carter's rate of remuneration at the relevant time was $57,000 per annum. Shaw says it was $51,000 per annum. The difference between the parties turns on which was in reality the applicable rate.
17 The evidence includes the contemporary documents about transfers of funds for salaries to which I have made reference in relation to Mr Kidston's position. There are entries in those documents concerning Ms Carter for relevant months. The documents for the periods July to October 2002 show, in respect of Ms Carter, an annual rate of $76,000. There are no records that I could find for November and December 2002 and January 2003. There is a record for February 2003 which shows an annual figure of $51,000 for Ms Carter. The records for each of March and April 2003 show an annual figure of $57,000 for Ms Carter. There is also evidence in the form of Ms Carter's letter of resignation that her employment by E8 came to an end on 25 April 2003.
18 On the basis of the evidence that I have just mentioned it would not be correct to regard either $51,000 or $57,000 as the annual rate applicable to Ms Carter for each of the months, February to July 2003. The correct conclusion on that evidence would be that the rate was $51,000 for February and $57,000 for each of March and April. However, that evidence is supplemented by an e-mail of 17 February 2003 from Mr Wookey to Ms Carter and Mr Sidney, making it clear that Ms Carter's salary reduction from the pre-existing level of $76,000 was intended always, and in respect of all periods, to be only a reduction of $19,000; that is, that her reduced salary should be $57,000. On that basis, and having regard to the fact that the e-mail appears to be suggesting a need for some readjustment, I conclude that the correct approach is to regard Ms Carter's salary rate for each relevant month as having been $57,000 per annum. Calculations for damages purposes should be made accordingly, that is, on the basis for which E8 contends.
19 The next area of controversy, in relation to paragraphs 19 and 20 of the further amended statement of claim, concerns an item of $300 plus GST of 10 per cent, that is, an aggregate of $330. This relates to payroll tax. E8 contends that it should be awarded this sum of $330. Shaw says that it should not. Resolution of the difference seems to turn on the terms of whatever might be applicable payroll tax legislation and the question whether some threshold of $600,000 applicable to total payroll was reached. No one has referred to any provision of any payroll tax legislation, nor have I been referred to any total payroll tax figure actually applicable and with which I might have compared any threshold that examination of the legislation might have brought to light. Again E8, in this area, bears the onus of proof. The onus of proof has not been discharged. E8 will not be awarded the sum of $300 plus GST of 10 per cent making a total of $330.
20 The final area to be addressed in relation to paragraphs 19 and 20 of the further amended statement of claim is the subject of written submissions which I will quote in full. The submission made by E8, as plaintiff, is really responsive to a submission made by Shaw, as defendant. I therefore quote, first, the submission made by Shaw:
"The other reason for the difference in the shortfall relates to Bruce Wookey applying the uplift factor of 10 per cent and then adding GST (refer to row 5, pages (sic) 31 of the second Wookey affidavit) but then only reducing the shortfall by the uplift factor with no GST (refer to row 7, page 33 of the second Wookey affidavit)."
21 The submission by E8 in response is:
"Shaw makes a claim regarding the manner in which GST has been calculated which has not been properly articulated in documents provided to E8 to date."