Embroidery Machinery Sales & Services Pty Ltd v Deputy Commissioner of Taxation

[2005] ACTCA 5

EMBROIDERY MACHINERY SALES & SERVICES PTY LTD v DEPUTY COMMISSIONER OF TAXATION [2005] ACTCA 5 (21 February 2005)

Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 3

EX TEMPORE JUDGMENT

ON APPEAL FROM THE MASTER OF THE SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY

No. ACTCA 43 - 2003
No. SC of 666 of 2003

Judges:         Crispin P, Gray and Marshall JJ
Court of Appeal of the Australian Capital Territory
Date:            21 February 2005

IN THE SUPREME COURT OF THE       )          No. ACTSC 43 - 2003
  )          No. SC of 666 of 2003
AUSTRALIAN CAPITAL TERRITORY    )
  )
COURT OF APPEAL  )

ON APPEAL FROM THE MASTER OF THE SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY

BETWEEN:EMBROIDERY MACHINERY SALES & SERVICES PTY LTD

Appellant

AND:DEPUTY COMMISSIONER OF TAXATION

Respondent

ORDER

Judges:  Crispin P, Gray and Marshall JJ
Date:  21 February 2005
Place:  Canberra

THE COURT ORDERS THAT:

1. appeal be allowed;

2. the order of the Master be set aside;

3. the statutory demand be set aside pursuant to s 459J(1)(b);

4. the respondent pays the appellant’s costs of the appeal and costs before the Master.

IN THE SUPREME COURT OF THE        )         No. ACTSC 43 - 2003
  )         No. SC of 666 of 2003
AUSTRALIAN CAPITAL TERRITORY     )
  )
COURT OF APPEAL  )

ON APPEAL FROM THE MASTER OF THE SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY

BETWEEN:EMBROIDERY MACHINERY SALES & SERVICES PTY LTD

Appellant

AND:DEPUTY COMMISSIONER OF TAXATION

Respondent

Judges:  Crispin P, Gray and Marshall JJ
Date:  21 February 2005
Place:  Canberra

REASONS FOR JUDGMENT

THE COURT

1. In Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 3 (“Arcade Badge”) the Court made the following orders:

   1. appeal be allowed;
   2. the order of the Master be set aside;
   3. the statutory demand be set aside pursuant to s 459J(1)(b);
   4. the respondent pays the appellant’s costs of the appeal and costs before the Master.

2. The issues in this matter are the same issues as dealt with in Arcade Badge, we make the same orders in this appeal.

   I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Court

   Associate:

   Date:            March 2005

Counsel for the Appellant:  Mr A Powrie

Solicitor for the Appellant:  Powrie & Co

Counsel for the Respondent:  Mr R Vivekananda

Solicitor for the Respondent:  Australian Government Solicitor

Date of hearing:  21 February 2005

Date of judgment:  21 February 2005