Reynolds, David Malcolm v The Deputy Commissioner of Taxation [1984] FCA 297

mt og

CATCHWORDS

Income Tax - Offences - Company registered as a group

employer - Wages paid to employees after making tax instalment deductions therefrom - Company failed to remit amounts deducted to Commissioner of Taxation - Whether para.252(1)(j) of Income Tax Assessment Act 1936 authorises the taking of criminal proceedings against a director or officer of the company in respect of the

company's default.

DAVID MALCOLM REYNOLDS v. DEPUTY COMMISSIONER OF TAXATION

DEPUTY COMMISSIONER OF TAXATION v. DAVID MALCOLM REYNOLDS

No. ACT G15 of 1984 Nos. ACT G42-49 of 1984 Nos.ACT G16-24 of 1984

Blackburn, Lockhart and Neaves JJ. Canberra

26 September 1984 SEUSS

IN THE FEDERAL COURT OF AUSTRALIA

AUSTRALIAN CAPITAL TERRITORY No. ACT G15 of 1984

DISTRICT REGISTRY Nos. ACT G42-49 of 1984

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF THe AUSTRALIAN CAPITAL TERRITORY

BETWEEN: DAVID MALCOLM REYNOLDS Appellant AND: THE DEPUTY COMMISSIONER OF TAXATION Respondent

JUDGES MAKING ORDER: Blackburn, Lockhart and Neaves JJ.

DATE OF ORDER: 26 September 1984 WHERE MADE: Canberra ORDER

THE COURT ORDERS THAT -

1. The appeals by David Malcolm Reynolds be allowed.

2. So much of the orders of the Supreme Court of the Australian Capital Territory as dismissed the appeals to that Court and confirmed the convictions recorded

against the appellant and the penalties imposed in respect thereof be set aside and in lieu thereof

orders that the appeals to the Supreme Court of the

Australian Capital Territory be allowed, the convictions recorded against the appellant be quashed and the

penalties imposed in respect thereof be set aside.

The parties have liberty to apply.

IN THE FEDERAL COURT OF AUSTRALIA ) ) AUSTRALIAN CAPITAL TERRITORY ) ) DISTRICT REGISTRY ) Nos.ACT G16-24 of 1984 ) )

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY