Kocic v Deputy Commissioner of Taxation [2011] NSWCA 322

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Kocic v Deputy Commissioner of Taxation [2011] NSWCA 322 Hearing dates: 29 July 2011 Decision date: 13 October 2011 Before: Beazley JA Handley AJA Gzell J Decision: Appeal dismissed with costs. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXATION - PAYG deductions from wages and salaries of employees of company - withholdings not remitted to Deputy Commissioner - liability of directors to statutory penalty - appellant found to be sole director of company and liable for penalty - no question of principle. Legislation Cited: Corporations Act 2001 (Cth), ss 9, 201D(1), 1274B(2) Income Tax Assessment Act, ss 222AOC, 222AOD, 222AOJ(2) and 222AOJ(3) Taxation Administration Act 1953 (Cth), Sch 1, s 269-20 Category: Principal judgment Parties: Senad Kocic (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: J T Johnson (Appellant) S Lloyd SC; S Foda (Respondent) Solicitors: ERA Legal (Appellant) Deputy Commissioner of Taxation (Respondent) File Number(s): 2008/320412 Decision under appeal Citation: Deputy Commissioner of Taxation v Kocic [2010] NSWDC 185 Date of Decision: 2011-10-13 00:00:00 Before: Gibson DCJ File Number(s): DC 5658/08