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Deputy Commissioner v Slowey

Deputy Commissioner v Slowey

Case [2025] VCC 817

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AGLC: Deputy Commissioner v Slowey [2025] VCC 817
Case: [2025] VCC 817
Decision Date: 20 June 2025

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Deputy Commissioner v Slowey [2025] VCC 817

Cases Citing This Decision

Cases Cited

Statutory Material Cited

Commissioner of Taxation v PepsiCo Inc [2025] HCA 30
Citation 1

…Commissioner of Taxation v Miller (No.2) [2021] WADC 65; Federal Commissioner of Taxation v Wade (1951) 84 CLR 105; AGC (Investments) Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4180; Deputy Commissioner v De Simone [2019] VSC 346; Eaton v Deputy Commissioner of Taxation (2006) 67 NSWLR 205; Lehman Brothers Holdings Inc v City of Swan…
Deputy Commissioner of Taxation v Miller [No 2] [2021] WADC 65
Citation 2

…; BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue (2003) 54 ATR 323; Deputy Commissioner of Taxation v Miller (No.2) [2021] WADC 65; Federal Commissioner of Taxation v Wade (1951) 84 CLR 105; AGC (Investments) Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4180; Deputy Commissioner v De Sim…
Lee v Deputy Commissioner of Taxation; Silverbrook v Deputy Commissioner of Taxation [2020] NSWCA 95
Citation 3

…ssioner [2014] WASCA 76; Deputy Commissioner v Lawson (2017) ATC 20-644; Lee v Deputy Commissioner; Silverbrook v Deputy Commissioner [2020] NSWCA 95; Naumcevski v Deputy Commissioner [2019] NSWCA 72; Deputy Commissioner v Hooper (2005) 58 ATR 522; [2005] VSC 69; Deputy Commissioner v Epov [2008] NSWSC 1085; Deput…
Snell v Deputy Commissioner of Taxation [2020] NSWCA 29
Citation 4

…Memart Nominees Pty Ltd [2016] VSCA 4; Deputy Commissioner v Woodhams (2000) 199 CLR 370; [2000] HCA 10; Snell v Deputy Commissioner [2020] NSWCA 29; Re Scobie; Ex parte Commissioner of Taxation (1995) 59 FCR 177; Deputy Commissioner v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; Kolichis v Deputy Commission…
Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72
Citation 5

…son (2017) ATC 20-644; Lee v Deputy Commissioner; Silverbrook v Deputy Commissioner [2020] NSWCA 95; Naumcevski v Deputy Commissioner [2019] NSWCA 72; Deputy Commissioner v Hooper (2005) 58 ATR 522; [2005] VSC 69; Deputy Commissioner v Epov [2008] NSWSC 1085; Deputy Commissioner v Raskovic (2009) 75 ATR 359; [2009…
Mandie v Memart Nominees Pty Ltd [2016] VSCA 4
Citation 6

…(Cth). Cases Cited: Lysaght Building Solutions Pty Ltd v Blanalko Pty Ltd [2013] VSCA 158; 42 VR 27; Mandie v Memart Nominees Pty Ltd [2016] VSCA 4; Deputy Commissioner v Woodhams (2000) 199 CLR 370; [2000] HCA 10; Snell v Deputy Commissioner [2020] NSWCA 29; Re Scobie; Ex parte Commissioner of Taxation (1995) 5…
Roche v Deputy Commissioner of Taxation [2015] WASCA 196
Citation 7

…ommissioner v Epov [2008] NSWSC 1085; Deputy Commissioner v Raskovic (2009) 75 ATR 359; [2009] NSWSC 281; Roche v Deputy Commissioner [2015] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152; [2005] NSWCA 84; Miller v Deputy Commissioner…
Kolichis v Deputy Commissioner of Taxation [2014] WASCA 76
Citation 8

…of Taxation (1995) 59 FCR 177; Deputy Commissioner v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; Kolichis v Deputy Commissioner [2014] WASCA 76; Deputy Commissioner v Lawson (2017) ATC 20-644; Lee v Deputy Commissioner; Silverbrook v Deputy Commissioner [2020] NSWCA 95; Naumcevski v Deputy Commissioner [2019…
Deputy Commissioner of Taxation v Roget [No 2] [2014] WADC 25
Citation 9

…ion Planning Corporation Pty Ltd v Federal Commissioner of Taxation (2001) 46 ATR 400; Deputy Commissioner of Taxation v Roget (No 2) [2014] WADC 25; BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue (2003) 54 ATR 323; Deputy Commissioner of Taxation v Miller (No.2) [2021] WADC 65; Federal Commissi…
Lysaght Building Solutions Pty Ltd v Blanalko Pty Ltd [2013] VSCA 158
Citation 10

…th) ; Civil Procedure Act 2010 (Vic); Corporations Act 2001 (Cth). Cases Cited: Lysaght Building Solutions Pty Ltd v Blanalko Pty Ltd [2013] VSCA 158; 42 VR 27; Mandie v Memart Nominees Pty Ltd [2016] VSCA 4; Deputy Commissioner v Woodhams (2000) 199 CLR 370; [2000] HCA 10; Snell v Deputy Commissioner [2020] NSWCA…
Lehman Brothers Holdings Inc v City of Swan [2010] HCA 11
Citation 11

…VSC 346; Eaton v Deputy Commissioner of Taxation (2006) 67 NSWLR 205; Lehman Brothers Holdings Inc v City of Swan (2010) 240 CLR 509; [2010] HCA 11.…
Deputy Commissioner of Taxation v Raskovic [2009] NSWSC 281
Citation 12

…per (2005) 58 ATR 522; [2005] VSC 69; Deputy Commissioner v Epov [2008] NSWSC 1085; Deputy Commissioner v Raskovic (2009) 75 ATR 359; [2009] NSWSC 281; Roche v Deputy Commissioner [2015] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152;…
Deputy Commissioner of Taxation v Epov [2008] NSWSC 1085
Citation 13

…vski v Deputy Commissioner [2019] NSWCA 72; Deputy Commissioner v Hooper (2005) 58 ATR 522; [2005] VSC 69; Deputy Commissioner v Epov [2008] NSWSC 1085; Deputy Commissioner v Raskovic (2009) 75 ATR 359; [2009] NSWSC 281; Roche v Deputy Commissioner [2015] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722;…
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41
Citation 14

…[2020] NSWCA 29; Re Scobie; Ex parte Commissioner of Taxation (1995) 59 FCR 177; Deputy Commissioner v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; Kolichis v Deputy Commissioner [2014] WASCA 76; Deputy Commissioner v Lawson (2017) ATC 20-644; Lee v Deputy Commissioner; Silverbrook v Deputy Commissioner [2020]…
Eaton v Deputy Commissioner of Taxation [2006] NSWCA 283
Citation 15

…Commissioner of Taxation (1991) 91 ATC 4180; Deputy Commissioner v De Simone [2019] VSC 346; Eaton v Deputy Commissioner of Taxation (2006) 67 NSWLR 205; Lehman Brothers Holdings Inc v City of Swan (2010) 240 CLR 509; [2010] HCA 11.…
Canty v Deputy Commissioner of Taxation [2005] NSWCA 84
Citation 16

…15] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152; [2005] NSWCA 84; Miller v Deputy Commissioner of Taxation (1997) 98 ATC 4059; Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466, 479; Be…
Deputy Commissioner of Taxation v Saunig [2002] NSWCA 390
Citation 17

…mmissioner v Raskovic (2009) 75 ATR 359; [2009] NSWSC 281; Roche v Deputy Commissioner [2015] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152; [2005] NSWCA 84; Miller v Deputy Commissioner of Taxation (1997) 98 ATC 4059; Federal Commissio…
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation for the Commonwealth [2001] FCA 1232
Citation 18

…994) 181 CLR 466, 479; Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154; Deputy Commissioner v Winters (1997) 37 ATR 209; Remuneration Planning Corporation Pty Ltd v Federal Commissioner of Taxation (2001) 46 ATR 400; Deputy Commissioner of Taxation v Roget (No 2) [2014] WADC 25; BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue (2003) 54 ATR 323; Deputy…
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation [2001] FCA 255
Citation 19

…Bank Ltd (1994) 181 CLR 466, 479; Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154. [23] Deputy Commissioner v Winters (1997) 37 ATR 209; Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation (2001) 46 ATR 400; Deputy Commissioner of Taxation v Roget (No 2) [2014] WADC 25; BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue (2003) 54…
Deputy Commissioner of Taxation v Woodhams [2000] HCA 10
Citation 20

…Pty Ltd [2013] VSCA 158; 42 VR 27; Mandie v Memart Nominees Pty Ltd [2016] VSCA 4; Deputy Commissioner v Woodhams (2000) 199 CLR 370; [2000] HCA 10; Snell v Deputy Commissioner [2020] NSWCA 29; Re Scobie; Ex parte Commissioner of Taxation (1995) 59 FCR 177; Deputy Commissioner v Broadbeach Properties Pty Ltd (20…
Miller v Deputy Commissioner of Taxation [1997] NSWCA 205
Citation 21

…puty Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152; [2005] NSWCA 84; Miller v Deputy Commissioner of Taxation (1997) 98 ATC 4059; Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466, 479; Bellinz v Federal Commissioner of Taxation (1998) 8…
Federal Commissioner of Taxation v ANZ Savings Bank Ltd [1994] HCA 58
Citation 22

…ler v Deputy Commissioner of Taxation (1997) 98 ATC 4059; Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466, 479; Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154; Deputy Commissioner v Winters (1997) 37 ATR 209; Remuneration Planning Corporation Pty Ltd v Fede…
General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69
Citation 23

…ore appropriate to be disposed of summarily provided that the test in General Steel Industries Inc v Commissioner for Railways (NSW ) (1964)112 CLR 125 is met. In my opinion it is.” 99Even if that were not the case, there is not sufficient evidence of any representation made by the Deputy Commissioner to Mr Sl…
Federal Commissioner of Taxation v Wade [1951] HCA 66
Citation 24

…te Revenue (2003) 54 ATR 323; Deputy Commissioner of Taxation v Miller (No.2) [2021] WADC 65; Federal Commissioner of Taxation v Wade (1951) 84 CLR 105; AGC (Investments) Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4180; Deputy Commissioner v De Simone [2019] VSC 346; Eaton v Deputy Commissioner of Taxation…
Canty v Deputy Commissioner of Taxation [2005] HCATrans 670
Citation 25

…puty Commissioner [2015] WASCA 196; Deputy Commissioner v Saunig (2002) 55 NSWLR 722; (2002) 43 ACSR 387; Canty v Deputy Commissioner (2005) 63 NSWLR 152; [2005] NSWCA 84; Miller v Deputy Commissioner of Taxation (1997) 98 ATC 4059; Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181…
Bellinz v Commissioner of Taxation [1998] FCA 615
Citation 26

…mmissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466, 479; Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154; Deputy Commissioner v Winters (1997) 37 ATR 209; Remuneration Planning Corporation Pty Ltd v Federal Commissioner of Taxation (2001) 46 ATR 400; Deputy Commissioner…
Deputy Commissioner of Taxation v De Simone [2019] VSC 346
Citation 27

…Wade (1951) 84 CLR 105; AGC (Investments) Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4180; Deputy Commissioner v De Simone [2019] VSC 346; Eaton v Deputy Commissioner of Taxation (2006) 67 NSWLR 205; Lehman Brothers Holdings Inc v City of Swan (2010) 240 CLR 509; [2010] HCA 11.…
Deputy Commissioner of Taxation v Lawson [2017] VSC 789
Citation 28 (Para 19)

…td (2008) 237 CLR 473; [2008] HCA 41 at [38]; Kolichis v Deputy Commissioner [2014] WASCA 76 at [23]; Deputy Commissioner v Lawson (2017) ATC 20-644; [2017] VSC 789 at [19] and authorities cited therein. See, more recently, Lee v Deputy Commissioner; Silverbrook v Deputy Commissioner [2020] NSWCA 95 at [75]-[79].…
Deputy Commissioner of Taxation v Hooper [2005] VSC 69
Citation 29

…eputy Commissioner [2020] NSWCA 95; Naumcevski v Deputy Commissioner [2019] NSWCA 72; Deputy Commissioner v Hooper (2005) 58 ATR 522; [2005] VSC 69; Deputy Commissioner v Epov [2008] NSWSC 1085; Deputy Commissioner v Raskovic (2009) 75 ATR 359; [2009] NSWSC 281; Roche v Deputy Commissioner [2015] WASCA 196; Depu…

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