NSW Caselaw
Reported Decision : (2003) 43 ACSR 387 (2002) 55 NSWLR 722
New South Wales Court of Appeal
CITATION : Deputy Commissioner of Taxation v Saunig [2002] NSWCA 390 FILE NUMBER(S) : CA 40628/01 HEARING DATE(S) : 20 August 2002 JUDGMENT DATE : 6 December 2002
PARTIES : Deputy Commissioner of Taxation (Appellant) John Peter Saunig (Respondent) JUDGMENT OF : Sheller JA at 1; Heydon JA at 2; Gzell J at 45
LOWER COURT JURISDICTION : District Court LOWER COURT DC 8323/99 FILE NUMBER(S) : LOWER COURT Gibb DCJ JUDICIAL OFFICER :
COUNSEL : Mr P D Rodionoff (Appellant) Respondent in person SOLICITORS : Australian Government Solicitor (Appellant) Respondent in person CATCHWORDS : Taxation - companies - PAYE tax instalments deducted from employees' wages - failure to pass payment to Taxation Office - breach of statutory obligation - Income Tax Assessment Act 1936 (Cth) s 221F - company directors - personal liability to penalties incurred for breach of statutory obligation - Income Tax Assessment Act 1936 (Cth) s 222AOB, s 222AOJ(3) - whether actions of director "reasonable" - availability of such defence - Statutes - construction - "reasonable" - D LEGISLATION CITED : Corporations Law Income Tax Assessment Act 1936 (Cth) Deputy Commissioner of Taxation v George [2002] NSWCA 336 CASES CITED: In Re A Solicitor [1945] 1 KB 368 Miller v Deputy Commissioner of Taxation (1997) 98 ATC 4059 DECISION : See paragraph 44
- - IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40628/01 DC 8323/99
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