Pedley v Deputy Commissioner of Taxation [2019] FCAFC 130

FEDERAL COURT OF AUSTRALIA

Pedley v Deputy Commissioner of Taxation [2019] FCAFC 130 Appeal from: Deputy Commissioner of Taxation v Pedley (No 2) [2018] FCA 2015

File number: WAD 5 of 2019

Judge: DAVIES, COLVIN AND ABRAHAM JJ

Date of judgment: 8 August 2019

Catchwords: TAXATION - appeal from decision of primary judge awarding judgment in favour of Commissioner - where director penalty notices issued - consideration of director's liability for withholding amounts - where basis for fact-finding by primary judge challenged - consideration of s 269-20 of the Tax Administration Act 1953 (Cth) (TAA) - whether primary judge erred in not finding that certain payments made by the company were required to be applied by the Commissioner to the Company's liability to pay the withholding amounts the subject of the notice - consideration of the effect of a policy released by the Commissioner - whether Commissioner's allocation decision infected by jurisdictional error - consideration of s 8AAZLE of the TAA - appeal dismissed

Legislation: Taxation Administration Act 1953 (Cth) s 8AAZLE, Schedule 1, Division 12, ss 16-70, 255-45, 269-15, 269-20, 269-25, 269-35, 269-40 Federal Court Rules 2011 (Cth) r 36.01

Cases cited: Airservices Australia v Ferrier [1996] HCA 54; (1996) 185 CLR 483 Bilborough v Deputy Commissioner of Taxation [2007] FCA 773; (2007) 162 FCR 160 Deputy Commissioner of Taxation v Falzon [2008] QCA 327 Mackenzie v Albany Finance Ltd [2004] WASCA 301 Re Walsh; Ex parte Deputy Commissioner of Taxation (NSW) [1982] FCA 92; (1982) 60 FLR 355