Deputy Commissioner of Taxation v Hartman [2021] NSWDC 274

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Hartman [2021] NSWDC 274 Hearing dates: 6-7 May 2021 Date of orders: 23 June 2021 Decision date: 23 June 2021 Jurisdiction: Civil Before: Dicker SC DCJ Decision: 1. Judgment for the plaintiff. 2. The parties are to agree on consent orders in accordance with these reasons within seven days. 3. In the absence of agreement, leave is granted to approach the Associate to Dicker DCJ to relist the matter for further hearing. Catchwords: TAXATION - alleged debts to the Australian Taxation Office - defendant accepted that a company of which he was a director had failed to pay taxation liabilities relating to withholding tax and superannuation guarantee obligations - whether the director took all reasonable steps to cause the company to comply with its taxation obligations Legislation Cited: Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Canty v Deputy Commissioner of Taxation [2005] NSWCA 84; (2005) 63 NSWLR 152 Deputy Commissioner of Taxation v Saunig (2002) 55 NSWLR 722; [2002] NSWCA 390 Shaw v Deputy Commissioner of Taxation [2016] QCA 275 Simpson v Deputy Commissioner of Taxation (1996) 132 FLR 459 Snell v Deputy Commissioner of Taxation [2020] NSWCA 29 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Anthony Hartman (Defendant) Representation: Counsel: Mr K Metlej (Solicitor) (Plaintiff) Mr N J Beaumont SC (Defendant)