PAOLA (TR) v DEPUTY COMMISSIONER OF TAXATION; PAOLA (SJ) v DEPUTY COMMISSIONER OF TAXATION [2007] NSWCA 108

Reported Decision: 66 ATR 633

New South Wales Court of Appeal

CITATION: PAOLA (TR) v DEPUTY COMMISSIONER OF TAXATION; PAOLA (SJ) v DEPUTY COMMISSIONER OF TAXATION [2007] NSWCA 108

HEARING DATE(S): 22/03/2007

JUDGMENT DATE: 9 May 2007

JUDGMENT OF: Santow JA at 1; Campbell JA at 2; Handley AJA at 3

DECISION: Appeals dismissed with costs.

CATCHWORDS: TAXATION – group tax withheld by company employer – amounts withheld not remitted to Commissioner – liability of directors to penalty – remission by statute – whether agreement one for discharge of group tax liabilities – whether penalty remitted.

LEGISLATION CITED: Income Tax Assessment Act 1936

CASES CITED: Deputy Commissioner of Taxation v Gillis (2003) 59 NSWLR 153

CA 40237/06; Trent Nicholas Paola - Appellant Deputy Commissioner of Taxation - Respondent PARTIES: CA 40238/06; Shane Jonathan Paola - Appellant Deputy Commissioner of Taxation - Respondent

FILE NUMBER(S): CA 40237 and 40238 of 2006

COUNSEL: Dr H Sorensen (Appellants) P Rodionoff (Respondent)

SOLICITORS: Guild Legal (Appellants) Deputy Commissioner of Taxation (Respondent)

LOWER COURT JURISDICTION: Supreme Court - Common Law Division

LOWER COURT FILE NUMBER(S): SC S 11957/04; S 11399/05

LOWER COURT JUDICIAL OFFICER: Patten AJ

LOWER COURT DATE OF DECISION: 30/03/2006

LOWER COURT MEDIUM NEUTRAL CITATION: [2006] NSWSC 193

IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40237 of 2006 CA 40238 of 2006