Moss v. Deputy Commissioner of Taxation [2003] NSWCA 341

Reported Decision : 59 NSWLR 139

New South Wales Court of Appeal

CITATION : Moss v. Deputy Commissioner of Taxation [2003] NSWCA 341 HEARING DATE(S) : 16 October 2003 JUDGMENT DATE : 24 November 2003

JUDGMENT OF : Sheller JA at 1; Hodgson JA at 2; Davies AJA at 30 DECISION : Appeal dismissed with costs.

CATCHWORDS : TAXES AND DUTIES - Income tax - Collection and recovery of tax - Collection by instalments - Obligation of company directors - To remit deductions from wages of employees by due date - Alternative of making an agreement with the Commissioner - Requirements for such an agreement - Penalties. LEGISLATION CITED : Income Tax Assessment Act 1936 ss.222ALA, 222AOA, 222AOB, 222AOC, 222AOE, 222AOG, 222AQA Deputy Commissioner of Taxation v. Gillis [2003] NSWCA 340 CASES CITED : GFT Australia Pty. Ltd. v. Collector of Customs (1995) 128 ALR 219 Suttor v. Gundowda Pty. Ltd. (1950) 81 CLR 418 PARTIES : Alan Moss - appellant Deputy Commissioner of Taxation - respondent FILE NUMBER(S) : CA 41135/02 COUNSEL : Mr. P. Taylor SC with Mr. I. Mescher for appellant Mr. M. Aldridge SC with Mr. P. Rodionoff for respondent SOLICITORS : The Argyle Partnership, Sydney for appellant Australian Government Solicitor, Sydney for respondent

LOWER COURT District Court JURISDICTION : LOWER COURT DC695/00 FILE NUMBER(S) : LOWER COURT Gibson DCJ JUDICIAL OFFICER :

IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 41135/02 DC 695/00