Matar v Jones

In *Matar v Jones*, the New South Wales Court of Appeal considered an appeal concerning damages awarded to the plaintiff following a motor vehicle accident. The plaintiff, a self-employed taxi driver, had earned income both from driving a taxi and by leasing out a second taxi plate he owned. The primary judge had awarded damages for past and future loss of earnings, finding that the plaintiff's disclosed pre-accident income included both sources of earnings. The plaintiff also claimed damages for loss of opportunity to earn capital profits after selling his taxi plates post-accident.

The central legal issues before the Court of Appeal were whether the primary judge erred in finding that the plaintiff's disclosed pre-injury earnings encompassed both his taxi driving income and the lease payments from his second taxi plate, and whether the plaintiff's failure to disclose the lease payments for income tax purposes precluded him from recovering damages for that income. Additionally, the Court had to determine whether the plaintiff had established a sufficient causal connection between his injuries and the subsequent sale of his taxi plates to warrant damages for loss of opportunity to earn capital profits.

The Court of Appeal allowed the appeal in part. It reasoned that the plaintiff was not precluded from recovering damages for income he had genuinely earned, even if it had not been disclosed for tax purposes. The Court found that the primary judge had correctly assessed the plaintiff's pre-injury earnings. However, the Court held that the plaintiff had not established the necessary causal link between his injuries and the sale of his taxi plates to recover damages for loss of capital profits. The Court also directed that the judgment be referred to the Commissioner of Taxation for consideration.