Deputy Commissioner of Taxation v Lesley Frances Robertson [2009] NSWSC 597

2009 ATC 20-114 Reported Decision : 75 ATR 835 234 FLR 35

New South Wales Supreme Court

CITATION : Deputy Commissioner of Taxation v Lesley Frances Robertson [2009] NSWSC 597

HEARING DATE(S) : 9-10 October 2008, 27-28 April 2009

JUDGMENT DATE : 30 June 2009

JUDGMENT OF : Harrison J

DECISION : Verdict for the plaintiff

CATCHWORDS : TAXES AND DUTIES – income tax and related legislation – collection and recovery of tax – recovery of penalty from director of company – whether notice pursuant to s 222AOE of the Income Tax Assessment Act 1936 had been given to the defendant prior to commencement of the proceedings – whether the defendant was a director at the relevant time so that she became liable for a penalty under s 222AOC – whether the defendant had a defence under s 222AOJ(2) upon the basis that she thought that she had resigned – whether her belief could amount to "some other good reason" for the purposes of the section – verdict for the plaintiff

Acts Interpretation Act 1901 LEGISLATION CITED : Corporations Act 2001 Income Tax Assessment Act 1936 Taxation Administration Act 1953

CATEGORY : Principal judgment

Banovec v Deputy Commissioner of Taxation [2009] NSWCA 146 DCT v Bartolotta; DCT v Romeo (District Court of New South Wales, 8 May 2006, Robison DCJ, unreported) DCT v Clark [2003] NSWCA 91; 52 ATR 526 DCT v Flanagan [2007] NSWSC 304; 66 ATR 293 DCT v Green, Fenwick and Reardon (District Court of New South Wales, 17 June 2005, Gibson DCJ, unreported) DCT v Gruber (1998) 43 NSWLR 271 DCT v Keck [2006] NSWSC 677; 63 ATR 310 DCT v Meredith [2007] NSWCA 354; 69 ATR 876 CASES CITED : DCT v Nercessian [2006] NSWCA 268; (2006) 67 NSWLR 215 Drake v Stanton [1999] FCA 1635 Fancourt v Mercantile Credits Ltd [1983] HCA 25; (1983) 154 CLR 87 Fox v Percy [2003] HCA 22; (2003) 214 CLR 118 Knight v Bulic (1994) 13 ACSR 553 Kolistasis v DCT [2005] NSWCA 186; 59 ATR 551 O'Reilly v State Bank of Victoria [1983] HCA 47; (1983) 153 CLR 1 Power v DCT (Queensland District Court, 12 December 1995, Morley J, unreported) Re Aero Marine Consulting Pty Ltd [2003] FCA 1016