Deputy Commissioner of Taxation v Alexander [2020] NSWDC 278

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Alexander [2020] NSWDC 278 Hearing dates: 20 May 2020 Date of orders: 20 May 2020 Decision date: 20 May 2020 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Judgment for the plaintiff for the sum of $101,607.85. (2) Defendant pay plaintiff's costs. (3) Exhibits retained until further order. Catchwords: TAXATION – Deputy Commissioner of Taxation brings liquidated claim against a company director in respect of director penalties for the superannuation guarantee amounts remaining outstanding by the company – whether the plaintiff was a director - whether the company had entered into any arrangement for payment of the liabilities – whether the claim was "unconscionable and inequitable" – judgment for the plaintiff Legislation Cited: Corporations Act 2001 (Cth) Superannuation Guarantee (Administration) Act 1992 (Cth), ss 26, 33, 35, 36 and 37 Taxation Administration Act 1953 (Cth), ss 255-15, 255-45, 269-10, 269-15, 269-20, 269-25, 269-30 and 269-40 Cases Cited: Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412 Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: Stephen Maxwell Alexander Representation: Counsel: Plaintiff: Mr D Olthof (solicitor) Defendant: In person

Solicitors: Plaintiff: Craddock Murray Neumann Defendant: In person File Number(s): 2019/164951 Publication restriction: None