NSW Caselaw
New South Wales Court of Appeal
CITATION: Banovec v Deputy Commissioner of Taxation [2009] NSWCA 146
HEARING DATE(S): 09/06/2009
JUDGMENT DATE: 23 June 2009
JUDGMENT OF: Tobias JA at 1; Macfarlan JA at 2; Handley AJA at 3
DECISION: Appeal dismissed with costs.
CATCHWORDS: TAXATION – company failed to remit amounts deducted for tax – liability of director – no question of principle.
LEGISLATION CITED: Income Tax Assessment Act Taxation Administration Act 1953, Div 12 and 16 of Pt 2-1 of Schd 1
Fancourt v Mercantile Credits Ltd [1983] HCA 25, 154 CLR 87 CASES CITED: Timmins v Moreland Street Property Co. Ltd [1958] Ch 110 CA FCT v Gruber (1998) 43 NSWLR 271 FCT v Meredith (2008) 245 ALR 150
PARTIES: Oliver Klaus Banovec - Appellant Deputy Commissioner of Taxation - Respondent
FILE NUMBER(S): CA 40205 of 2008
COUNSEL: M Luitingh - Appellant P Rodionoff - Respondent
SOLICITORS: In person - Appellant Australian Government Solicitor - Respondent
LOWER COURT JURISDICTION: District Court
LOWER COURT FILE NUMBER(S): DC 477 of 2006
LOWER COURT JUDICIAL OFFICER: O'Toole DCJ
LOWER COURT DATE OF DECISION: 11/04/2008
IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40205 OF 2008
TOBIAS JA MACFARLAN JA HANDLEY AJA
23 June 2009 OLIVER KLAUS BANOVEC v DEPUTY COMMISSIONER OF TAXATION CATCHWORDS
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