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Taxation, Deputy Commissioner of v Lister & Anor [2002] QCA 270 | Case summary | Zoe

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Home/Cases/[2002] QCA 270

QLDQCA

Taxation, Deputy Commissioner of v Lister & Anor [2002] QCA 270

[2002] QCA 270

Court of Appeal (Qld)|2002-07-30|Before: Davies, Williams and Jerrard JJA Separate reasons, for judgment of each member of the Court, each concurring as to the orders, made.

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At a glance

Source facts

Court

Court of Appeal (Qld)

Decision date

2002-07-30

Before

Davies, Williams and Jerrard JJA Separate reasons, for judgment of each member of the Court, each concurring as to the orders, made.

Catchwords

INCOME TAX AND RELATED LEGISLATION – COLLECTION AND RECOVERY OF TAX
– PROCEEDINGS FOR RECOVERY - SUMMARY JUDGMENT -
appeal against summary
judgment in favour of the respondent by appellants / company directors for

Source

Original judgment source is linked above.

Catchwords

INCOME TAX AND RELATED LEGISLATION – COLLECTION AND RECOVERY OF TAX– PROCEEDINGS FOR RECOVERY - SUMMARY JUDGMENT -appeal against summaryjudgment in favour of the respondent by appellants / company directors forfailure to comply with s 222AOBof Income Tax Assessment Act 1936 (Qld)– whether there was a defence to the claim pursuant to s 222AOJ of the Actsuch that the appellants did not takepart in the management of the companyIncome Tax Assessment Act 1936 (Qld), s 220 AAM, s 222 AOB, s 222AOC, s 222 AOE, s 222 AOJUniform Civil Procedure Rules 1999 (Qld), r292

Judgment (2 paragraphs)

[1]

Mr L W Lister on his own behalf and by leave appeared for Mrs K P Lister

[2]

Australian Taxation Office Legal Practice (Townsville) for the respondent

Parties

Applicant/Plaintiff:

Taxation, Deputy Commissioner of

Respondent/Defendant:

Lister & Anor [2002] QCA 270