diff --git a/org.adempiere.base/src/org/compiere/model/MTaxCategory.java b/org.adempiere.base/src/org/compiere/model/MTaxCategory.java
index f1d482cff7..09c9bff39d 100644
--- a/org.adempiere.base/src/org/compiere/model/MTaxCategory.java
+++ b/org.adempiere.base/src/org/compiere/model/MTaxCategory.java
@@ -85,7 +85,7 @@ public class MTaxCategory extends X_C_TaxCategory
 	 */
 	public MTax getDefaultTax()
 	{
-		MTax m_tax = new MTax(getCtx(), 0, get_TrxName());
+		MTax m_tax = null;
 		
 		final String whereClause = COLUMNNAME_C_TaxCategory_ID+"=? AND "+ COLUMNNAME_IsDefault+"='Y'";
 		List<MTax> list = new Query(getCtx(), I_C_Tax.Table_Name, whereClause,  get_TrxName())