Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Pedley (No 2) [2018] FCA 2015 File number: WAD 639 of 2017
Judge: MCKERRACHER J
Date of judgment: 14 December 2018
Catchwords: TAXATION – liability of a director for amounts of PAYG withholding – director penalty notices issued – Div 269 of Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA) – allocation of payments pursuant to the ATO's PS LA 2011/20 – whether the relevant debt was paid such that the director's parallel liability was also discharged – whether the allocation decisions gave rise to jurisdictional error – discretion afforded pursuant to s 8AAZLE of the TAA Held: judgment in favour of the Commissioner
Legislation: Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 8AAZLE, 16-70(1), 269-10, 269-15, 269-20(3), 269-25, 269-40, Divs 12, 16, 269, Sch 1
Cases cited: Deputy Commissioner v Caudle [2017] ACTSC 216 Deputy Commissioner of Taxation v Arora (2017) 106 ATR 257 Deputy Commissioner of Taxation v Pedley [2016] WADC 166; (2016) 104 ATR 139 Deputy Commissioner of Taxation v Pedley (No 2) [2017] WADC 107 Deputy Commissioner of Taxation v Pedley [2018] FCA 2014 Eaton v Deputy Commissioner of Taxation (2006) 67 NSWLR 205 Leeson v Leeson [1936] 2 KB 156 Re Walsh; Ex parte Deputy Commissioner of Taxation (NSW) (1982) 60 FLR 355
Date of hearing: 12-13 September 2018
Registry: Western Australia
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