Hoare Bros Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 154

IN THE FEDERAL COURT OF AUSTRALIA) VICTORIA DISTRICT REGISTRY ) GENERAL DIVISION ) No VG 3344 of 1994

B E T W E E N: HOARE BROS PTY LTD Applicant - and - DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent Coram: Olney J Place: Melbourne Date: 7 March 1995 MINUTE OF ORDER

THE COURT ORDERS THATthe application be dismissed with costs including any reserved costs. NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA) VICTORIA DISTRICT REGISTRY ) GENERAL DIVISION ) No VG 3344 of 1994 B E T W E E N: HOARE BROS PTY LTD Applicant - and - DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent Coram: Olney J Place: Melbourne Date: 7 March 1995 REASONS FOR JUDGMENT THE APPLICATION By application filed on 12 August 1994 the applicant (the company) seeks an order that a statutory demand served by the respondent pursuant to s 459E of the Corporations Law (the Commissioner) be set aside. The application is made pursuant to s 459G of the Corporations Law. THE DEMAND The statutory demand asserts that the company owes the Commissioner the amount of $1,452,917.42 being the total of the amounts of debts described in a schedule to the statutory demand (the schedule) which is reproduced below: SCHEDULE STATEMENT A Description of Debt Amount of Debt a. $336.81 being an additional tax due and payable by the company pursuant

to section 114 of the Fringe Benefits Tax Assessment Act 1986 for late lodgement of a return for the period of the year which ended on 31 March 1992 notice of which issued on 2 June 1993 and was due for payment on 2 July 1993. $336.81 b. $777.10 being an additional tax due and payable by the company pursuant to section 114 of the Fringe Benefits Tax Assessment Act 1986 for late lodgement of a return for the period of the year which ended on 31 March 1993 notice of which issued on 3 March 1994 and was due for payment on 2 April 1994. $777.10 TOTAL STATEMENT A $1,113.91 STATEMENT B c. Amount due and payable by the company under and pursuant to the provisions of section 221YHJ(1)(a) of the Income Tax Assessment Act 1936, being the amount of deductions made by the company as an eligible paying authority from the prescribed payments of payees and not remitted as required by section 221YHD(1)(b)(v) of the said Act in respect of the following period: (i) the period from 1 May 1992 to 31 July 1993 inclusive. $27,525.50 (ii) the period from 1 December 1993 to 31 December 1993 inclusive. $ 1,715.00 (iii) the period from 1 February 1994 to 28 February 1994 inclusive $ 2,007.00 d. Additional amount due and payable by the company under and pursuant to the provisions of section 221YHJ(1)(b)(ii)(B) of the Act for late payment of the prescribed deduction shown in paragraph c. calculated at the rate stipulated by that section from time to time to 19 May 1994. $3,132.25 e. Relevant penalty amount, equal to four per centum of the prescribed deductions shown in paragraph c. due and payable by the company pursuant to section 221YHJ(1)(b)(ii)(A) of the said Act. $1,249.90 $35,629.65 CREDIT in the sum of $31,247.50 being cash payments made by the company between 16 September 1993 and 19 May 1994. $31,247.50 TOTAL STATEMENT B $ 4,382.15 STATEMENT C f. Tax instalment deductions made by the company as a group employer from the