Deputy Commissioner of Taxation v Solomon; Deputy Commissioner of Taxation v Muriwai [2003] NSWCA 62

New South Wales Court of Appeal

CITATION : Deputy Commissioner of Taxation v Solomon; Deputy Commissioner of Taxation v Muriwai [2003] NSWCA 62 HEARING DATE(S) : 25/03/03 JUDGMENT DATE : 24 April 2003

JUDGMENT OF : Handley JA; Sheller JA; Gzell J DECISION : Leave to appeal granted. Appeals allowed with costs.

CATCHWORDS : TAXES AND DUTIES - Income tax and related legislation - Liability of directors to penalty for PAYE deductions not remitted to Commissioner of Taxation - Construction of penalty and defence provisions - Continuing obligation - Income Tax Assessment Act 1936 (Cth), s 222AOB, s 222AOC, s 222AOD, s 222AOJ Income Tax Assessment Act 1936 (Cth) LEGISLATION CITED : Corporations Law Corporations Act 2001 (Cth) Deputy Federal Commissioner of Taxation v George (2002) 55 NSWLR 511 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 CASES CITED : Natcomp Technology Australia Pty Ltd v Graiche (2001) 19 ACLC 1117 Corporate Affairs Commission v Drysdale (1978) 141 CLR 236 Miller v Deputy Commissioner of Taxation (1997) 26 ACSR 533 Deputy Commissioner of Taxation v Saunig (2002) 43 ACSR 387 Deputy Commissioner of Taxation - Appellant PARTIES : Peter William Muriwai - Respondent Peter John Solomon - Respondent FILE NUMBER(S) : CA 40493/02; 40494/02; 40495/02; 40496/02 COUNSEL : Mr N Cotman SC/ Mr P A Fury - For the Appellant Mr C W Robinson - For the Respondent SOLICITORS : ATO Solicitor - ATO Legal Practice - Appellant Collin Biggers & Paisley - Respondent