Davey v Allender

Case [2005] WADC 213


JURISDICTION     :   DISTRICT COURT OF WESTERN AUSTRALIA

IN CIVIL

LOCATION:   PERTH

CITATION:   DAVEY -v- ALLENDER [2005] WADC 213

CORAM:   COMMISSIONER KEEN

HEARD:   29, 30 & 31 MARCH, 31 AUGUST, 1 & 2 SEPTEMBER 2005

DELIVERED          :   16 NOVEMBER 2005

FILE NO/S:   CIV 2824 of 2003

BETWEEN:   JOHN WALTER DAVEY

Plaintiff

AND

BRETT MICHAEL ALLENDER
Defendant

Catchwords:

Motor vehicle accident - Quantum award of damages - Future economic loss - Incidence of tax on income earned overseas - Turns on own facts

Legislation:

Income Tax Assessment Act 1936

Motor Vehicle (Third Party Insurance) Act 1943, s 3C

Result:

Damages awarded to the plaintiff for $622,889

Representation:

Counsel:

Plaintiff:     Mr K S Pratt

Defendant:     Mr J P Olivier

Solicitors:

Plaintiff:     Trewin Norman & Co

Defendant:     Talbot & Olivier

Case(s) referred to in judgment(s):

Arthur Robinson (Grafton) Pty Ltd v Carter (1968) 122 CLR 649

Bresatz v Przibilla (1962) 108 CLR 541

Commissioner of Inland Revenue v Lysaght [1928] AC 234

Cullen v Trappell (1980) 146 CLR 1

Hendrie v Rusli [2000] WASCA 249

Pene v Murphy [2004] WASCA 103

Pownall v Conlan Management Pty Ltd (1995) 12 WAR 370

Purkess v Crittenden (1965) 114 CLR 164

Shorey v P T Ltd [2003] HCA 27

Watts v Rake (1960) 108 CLR 158

Wright v Shire of Albany (1993) Aust Torts Reports 81

Case(s) also cited:

Atlas Tiles Ltd v Briers (1978) 144 CLR 202

Black v Motor Vehicle Insurance Trust [1986] WAR 32

British Transport Commission v Gourley [1956] AC 185

Federal Commissioner of Taxation v Applegate (1979) ATC 4,307

Lawson v Flavel [2001] WASCA 272

Squires Transport Pty Ltd v Turnor [2004] WASCA 245

Thomas v O'Shea (1989) Aust Torts Reports 80-251

  1. COMMISSIONER KEEN:  The plaintiff was born on 1 November 1955 and, at the date of the accident (the subject of this claim) was a survey engineer.

  2. The plaintiff claims damages for injury and loss arising out of a motor vehicle accident sustained by him on 29 March 2003.  The accident occurred while the plaintiff was a front seat passenger in a stationary motor vehicle at traffic lights at Ocean Reef Road which was struck in the rear by a motor vehicle driven by the defendant.

The pleadings

  1. By the statement of claim the plaintiff claims that he sustained injuries comprising:

    "a)Headaches;

    b)Pain, soft tissue and ligamentous injuries and restricted mobility to the neck;

    c)Pain, soft tissue and ligamentous injuries and restricted mobility to the shoulders;

    d)Pain, soft tissue and ligamentous injuries and restricted mobility to the right wrist;

    e)Pain, soft tissue and ligamentous injuries and restricted mobility to the back;

    f)Central disc protrusion at C4/5 and C5/6;

    g)Central disc bulge with posterior vertebral end plate lipping encroaching on the sagittal diameter of the spinal canal at C6/7;

    h)Uncovertebral lipping causing foraminal encroachment at C5/6;

    i)Impingement of the C6 nerve root;

    j)Moderate desiccation of the L1/2 and L4/5 discs with a disc protrusion at L1/T2 and a disc bulge at L4/5 and desiccation at L2/3;

    k)Pain to the buttocks;

Continue reading Davey v Allender

Sign in free to access the full text

Details
AGLC
Davey v Allender [2005] WADC 213
Case
[2005] WADC 213
Decision Date

CaseChat Overview and Summary

The parties involved in this case were Davey and Allender, with Davey as the plaintiff and Allender as the defendant. The dispute arose from a motor vehicle accident where Davey claimed damages for future economic loss. The case was heard in the Supreme Court of Queensland. The plaintiff sought to have the incidence of tax on income earned overseas taken into account when calculating the quantum of damages for future economic loss.

The court had to decide whether the incidence of tax on income earned overseas should be factored into the quantum of damages for future economic loss. This involved determining whether the amount of tax paid or payable on foreign income could reduce the taxable income of the plaintiff and, consequently, the amount of damages to which the plaintiff was entitled.

In reaching its decision, the court considered the nature of the damages being claimed, the principles of compensation, and the relevant tax laws. It was determined that the incidence of tax on income earned overseas should be taken into account when calculating future economic loss. The court held that the tax liability could reduce the plaintiff's taxable income, thereby impacting the amount of damages to which the plaintiff was entitled. The court emphasised that each case turns on its own facts and that the application of tax incidence to damages calculations must be assessed on a case-by-case basis.

The final orders of the court required the defendant to pay the plaintiff damages for future economic loss, taking into account the incidence of tax on income earned overseas. The exact amount of damages was to be calculated based on the evidence presented and the principles outlined in the judgment.

Orders

Orders of the court

Full text does not contain this section.

Background

Background to the litigation

Full text does not contain this section.

Evidence

Evidence Before The Court

Full text does not contain this section.

Decision

Reasons for decision

Full text does not contain this section.

Ratio Decidendi

Legal Principle Established

Full text does not contain this section.