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Deputy Commissioner of Taxation v Austin

Deputy Commissioner of Taxation v Austin

Case [1998] FCA 1034

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AGLC: Deputy Commissioner of Taxation v Austin [1998] FCA 1034
Case: [1998] FCA 1034
Decision Date: 27 AUGUST 1998

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Orders

Orders of the court

The cross-respondent pay to the cross-claimant the sum of fifty two thousand four hundred and sixty three dollars and thirty five cents ($52,463.35).

The cross-respondent is to pay the cross-claimant’s costs.

Liberty to apply on 24 hours’ notice in relation to interest on the sum mentioned in Order 1.

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Evidence

Evidence Before The Court

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Decision

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Ratio Decidendi

Legal Principle Established

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Citations

Deputy Commissioner of Taxation v Austin [1998] FCA 1034

Most Recent Citation

Aspire PG Pty Ltd v Dao & Co Pty Ltd [2024] VCC 449

Cases Citing This Decision

In the matter of Trinco (NSW) Pty Ltd (in liq) [2025] NSWSC 993
Citation 1

…Ltd (in liq) v Binetter (No 4) [2016] FCA 1351; 117 ACSR 18 Corporate Affairs Commission v Drysdale (1978) 141 CLR 236 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Farah Constructions Pty Ltd v Say-Dee Pty Ltd (2007) 230 CLR 89; [2007] HCA 22 Grimaldi v Chameleon Mining NL (No 2); Chameleon Mining NL v Murchison Metals Ltd (2012)…
Dracoma Pty Ltd v Changela [2025] NSWSC 83
Citation 2

…line Pty Ltd (in liq) [2011] FCA 898 Cussen v Sultan [2009] NSWSC 1114 Deputy Commissioner of Taxation v Austin [1998] FCA 1034; (1998) 28 ACSR 565 EC Dawson Investments Pty Ltd v Crystal Finance Pty Ltd (No 3) [2013] WASC 183 Elfic Ltd v Macks [2003] 2 Qd R 125; [2001] QCA 219 Featherstone v Ashala Model Agency P…
Alora Davies Developments 104 Pty Ltd (in liq) v Raphael [2024] NSWSC 547
Citation 3 (Para 84)

…Mistmorn Pty Ltd (in liq) v Yasseen (1996) 21 ACSR 173 at 183; 14 ACLC 1387 (“ Mistmorn ”). In Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565; 16 ACLC 1555 (“ Austin ”), Madgwick J observed (at 570) that whether a person acts as a director:…
BCEG International (Australia) Pty Ltd v Xiao [2022] NSWSC 972
Citation 4

…td (1986) 160 CLR 371 Dare v Pulham (1982) 148 CLR 658 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Devaynes v Noble (Clayton’s Case) (1816) 1 Mer 572; (1816) 35 ER 781 El Ajou v Dollar Land Holdings plc [1994] 2 All ER 685 Farah Constructions Pty Ltd v Say-Dee Pty Ltd (2007) 230 CLR 89; [2007] HCA 22…
Re Earth Civil Australia Pty Ltd [2021] NSWSC 966
Citation 5

…d (in liq) (1997) 25 ACSR 535 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Deputy Commissioner of Taxation v Bayconnection (2012) 127 ALD 64; [2012] FCA 363 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 Deputy Commissioner of Taxation v Buzadzic [2019…
Tremco Pty Ltd v Thomson [2018] QDC 101
Citation 6

…Crema Pty Ltd v Land Mark Property Development Pty Ltd (2006) 58 ACSR 631 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Duke Group Ltd (in liq) v Hilmer (1994) 15 ACSR 255 Edenden v Bignell [2007] NSWSC 1122 Elliott and Another v Australian Securities and Investments Commission (2004) 185 FLR 245 Grima…
Re Central Management (NSW) Pty Ltd (in liq) [2017] NSWSC 1258
Citation 7

…a consultant: Mistmorn Pty Ltd (in liq) v Yasseen (1996) 21 ACSR 173; 14 ACLC 1387 per Davies J at 1395. In Deputy Cmr of Taxation v Austin (1998) 28 ACSR 565 at 570; 16 ACLC 1555, Madgwick J observed that that whether a person acts as a director: “will often be a question of degree, and requires a consideration of t…
Re FAL Healthy Beverages Pty Ltd [2017] NSWSC 476
Citation 8 (Para 51)

…to a person who is not validly appointed as a director but who is acting in the position of director. In Deputy Commissioner of Taxation v Austin [1998] FCA 1034; (1998) 28 ACSR 565 at 569–570; 16 ACLC 1555, Madgwick J observed that, in order to establish that a person was “acting in the position of a director” so…
In the matter of Swan Services Pty Limited (in liquidation) [2016] NSWSC 1724
Citation 9 (Para 27)

…onsultant: Mistmorn Pty Ltd (in liq) v Yasseen (1996) 21 ACSR 173; 14 ACLC 1387 per Davies J at 1395. In Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 at 570; 16 ACLC 1555, Madgwick J observed that that whether a person acts as a director:…
BCI Finances Pty Ltd (in liq) v Binetter (No 4) [2016] FCA 1351
Citation 10

…NSWLR 438; (1995) 118 FLR 248 Department of Health v Arumugam [1988] VR 319; (1988) 30 ALR 117 Deputy Commissioner of Taxation v Austin [1998] FCA 1034; (1998) 28 ACSR 565 Deputy Commissioner of Taxation v Clark [2003] NSWCA 91; (2003) 57 NSWLR 113 Dowling v Dalgety Australia Ltd (1992) 34 FCR 109 Equuscorp Pty Lt…
Schepis v Workers' Compensation Regulator [2016] QIRC 77
Citation 11 (Para 1)

…In Deputy Commissioner of Taxation v Leslie Raymond Austin ,[18] Madgwick J wrote: [18] [1998] FCA 1034.…
Deputy Commissioner of Taxation v Panayi [2016] NSWDC 113
Citation 12 (Para 2)

…s (for which Mr Macauley said he had no authority – T 150, but a somewhat similar argument was rejected in Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 at 572), namely that the defendant had to be established to be a director at all relevant times and that, if not, he was only liable for those periods…
Deputy Commissioner of Taxation v Jones [2015] QDC 215
Citation 13 (Para 1)

…In Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Mr Austin had held himself out as a director by signing on behalf of the company an agreement to pay outstanding tax debts by instalments, and by undertaking other tasks which suggested continuing involvement with the management of a company after he had…
Ailakis v Olivero [No 2] [2014] WASCA 127
Citation 14 (Para 4)

…ovided by him in his capacity as a consultant to the company rather than in his capacity as a director - see Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565, 570.…
Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC 146
Citation 15

…nk of Australia (1992) 175 CLR 353 Dempster v National Companies and Securities Commission (1993) 9 WAR 215 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Deputy Federal Commissioner of Taxation v State Bank of New South Wales (1992) 174 CLR 219 Doneley v Doneley [1998] 1 Qd R 602 Donoghue v Stevenson [1…
Australian Securities and Investments Commission v Hobbs [2012] NSWSC 1276
Citation 16

…998) 157 ALR 1 Dalton v Lawson Hills Estate Pty Ltd [2005] FCAFC 169 Darwin Bakery v Sully (1981) 36 ALR 371 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Diakyne Pty Ltd v Ralph (2009) 72 ACSR 450; [2009] FCA 721 Dialog Pty Limited v Addease Pty Limited [2003] FCA 1359 Dilose v Latec Finance Pty Ltd (1…
Grimaldi v Chameleon Mining NL (No 2) [2012] FCAFC 6
Citation 17 (Para 14)

…rs he thus relied upon contemporary Australian authority and in particular the decision of Madgwick J in Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 (“ Austin ”) which is considered below. Though Mr Grimaldi’s Notice of Appeal alleged the trial judge misapplied the test and/or applied the wrong test f…
Jaddcal Pty Ltd v Minson (No 3) [2011] WASC 362
Citation 18

…004] WASCA 82 D C Thomson & Co Ltd v Deakin [1952] Ch 646 Dawnay Day & Co Ltd v D'Alphen [1998] ICR 1068 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Esso Petroleum Co Ltd v Harpers Garage (Stourport) Ltd [1968] AC 269 Extraman (NT) Pty Ltd v Blenkinship (2008) 220 FLR 375 Farrand v Armstrong (1911) 11…
Buzzle Operations Pty Ltd (In Liq) v Apple Computer Australia Pty Ltd [2011] NSWCA 109
Citation 19 (Para 1)

…er certain activities are board activities or managerial decisions remains one of fact. Indeed Madgwick J in Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 at 570 says:…
Chameleon Mining NL v Murchison Metals Limited [2010] FCA 1129
Citation 20

…Inc v Décor Corporation Pty Limited (1993) 179 CLR 101 referred to Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 followed Emanuel Management Pty Limited (in liq) v Foster’s Brewing Group Limited (2003) 178 FLR 1 cited Farah Constructions Pty Limited v Say-Dee Pty Limited (2007) 230 CLR 89 followed Farr…
International Cat Manufacturing Pty Ltd v Rodrick [2010] QSC 30
Citation 21 (Para 1)

…, and that the judgment of Williams J (as he then was) in Re: Valley’s Rugby League Football Club Ltd [5] should not be understood otherwise.[6] [3](1998) 28 ACSR 565. [4][2001] NSWCA 120. [5][1997] 2 Qd R 645 at 657. [6](1998) 28 ACSR 565 at 569.…
Australian Competition and Consumer Commission v Dynacast (Int) Pty Ltd (formerly Phoneflasher.com Pty Ltd) ACN 061 234 642 [2007] FCA 429
Citation 22 (Para 25)

…appointed to the position of director. I emphasize in this the importance of the matter to the company: cf Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 at 570; the strategic nature of the intervention being made by Mr Jorgensen in the company’s affairs; cf Australian Securities Commission v A S Nominee…
Emanuel Management Pty Ltd (in liq) v Foster's Brewing Group Ltd [2003] QSC 205
Citation 23

…Deputy Commissioner of Taxation v. Austin (1998) 28 ACSR 565…
Deputy Commissioner of Taxation v Solomon; Deputy Commissioner of Taxation v Muriwai [2003] NSWCA 62
Citation 24

…orporations Act 2001 (Cth) CASES CITED: Deputy Federal Commissioner of Taxation v George (2002) 55 NSWLR 511 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Natcomp Technology Australia Pty Ltd v Graiche (2001) 19 ACLC 1117 Corporate Affairs Commission v Drysdale (1978) 141 CLR 236 Miller v Deputy Commiss…
Australian Competition and Consumer Commission v Info4PC.com Pty Ltd [2002] FCA 949
Citation 25 (Para 3)

…urniture Ltd [1996] BCLC 507; McCarthy v Wheeler (Hedigan J, 16 September 1998, unreported); Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565; 16 ACLC 1555.…
Natcomp Technology Australia Pty Ltd v Graiche [2001] NSWCA 120
Citation 26 (Para 1)

…In Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Madgwick J in the Federal Court discusses the conduct and circumstances which may be considered when determining whether a person’s actions fall within s 60(1)(a) or (b) of the Corporations Law . His Honour said: Thus it seems to be a necessary condition…
Nestegg Holdings Pty Ltd v Smith [2001] WASC 227
Citation 27

…Buckley v Bennell Design and Constructions Pty Ltd (1974) ACLR 301 Chequepoint Securities Ltd v Claremont Petroleum NL (1986) 11 ACLR 94 DCT v Austin (1998) 28 ACSR 565 Engel Pty Ltd (In Liq) v Leeds, unreported; FCt SCt of WA; Library No 940403; 20 July 1994 FFE Minerals Australia Pty Ltd v Mining Australia Pty Ltd…
Incentive Dynamics Pty Ltd (in liq) v Robins [1999] FCA 808
Citation 28

…Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 applied…
Jabiru Satellite Limited v Societe Generale [2025] VSC 580
Citation 29 (Para 3)

…es within the company. This is subject to the requirement that the person performs what the court in Deputy Commissioner of Taxation v Austin [1998] FCA 1034; (1998) 28 ACSR 565 referred to as “top‑level management functions”; (2)the duties actually performed by the person; (3)whether others in the company conside…
Walsh Engineering Services Pty Ltd (in liq) v Walsh Group (Aust) Pty Ltd [2021] VSC 206
Citation 30 (Para 1)

…r discretion given to the person; and the holding out of the person as a director to third parties.[20] [20] Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565, 569-571 (Madgwick J). See also Natcomp Technology Australia Pty Ltd v Graiche [2001] NSWCA 120.…
Re Ezyfix Caravan Repairs Pty Ltd (In Liq) [2018] VSC 343
Citation 31

…Insight into who is a de facto director can be obtained from the judgment of Madgwick J of the Federal Court in DCT v Austin (1998) 28 ACSR 565, 16 ACLC 1555. At issue was whether Mr Austin was liable to indemnify the Deputy Commissioner of Taxation for certain payments because he was a de facto director. Mr Austin h…
Deputy Commissioner of Taxation v Jackson [2005] VSC 120
Citation 32

…reasonably perceived by outsiders who dealt with the company; and ·The extent to which the person has the practical direction of the company. [21](1998) 28 ACSR 565.…
Commissioner for Consumer Affairs v Built It Pty Ltd & Zollo [2019] SADC 66
Citation 33 (Para 25)

…pany in most if not all matters of great importance during the relevant time regardless of whether he was registered as director or not[16]. [16] Deputy Commissioner of Taxation v Austin (1998) 39 ATR 485, 490; Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd [2010] NSWSC 233, 236. The size and structure of the First Respond…
Aspire PG Pty Ltd v Dao & Co Pty Ltd [2024] VCC 449
Citation 34

…ralia Ltd v Kiyose Holdings Pty Ltd ( 1989) 21 NSWLR 160 ; Codelfa Constructions Pty Ltd v State Rail Authority of NSW (1982) 149 CLR 337 ; Deputy Commissioner of Taxation v Austin (1998)16 ACLC 1555; Deputy Commissioner of Taxation v Dick [2007] NSWCA 190 ; DPP v Acme Storage Pty Ltd (a Pseudonym) [2017] VSCA 90 ; FAI General Insurance Company…

Cases Cited

Statutory Material Cited

Karageorge v Deputy Commissioner of Taxation [1999] NSWSC 1009
Citation 1

…C register – see ss 242B, 242C - and its “database” – s 1274B. Cases such as Crawford Earthmovers Pty Ltd v Fitzsimmons (1972) 20 FLR 123 and Federal Commissioner of Taxation v Karageorge (1996) 22 ASCR 199 were referred to. It will be apparent that I have been able to determine the matter on the assumption that the onus throughout has remained on th…
Corporate Affairs Commission v Drysdale [1978] HCA 52
Citation 2

…Corporate Affairs Commission v Drysdale (1978) 141 CLR 236, referred to Re Valleys Rugby League Football Club Ltd (1997) 2 Qd.R. 645, explained Tesco Supermarkets Ltd v Nattrass [1972] AC 153, referred to…

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