Deputy Commissioner of Taxation v Power [2012] NSWSC 995

Supreme Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Power [2012] NSWSC 995 Hearing dates: 17 August 2012 Decision date: 09 November 2012 Jurisdiction: Common Law Before: Johnson J Decision: The Plaintiff is to bring in short minutes to give effect to this judgment, including the calculation of the quantum of judgment and interest. The parties will be heard in the event that there is no agreement as to costs. Catchwords: TAXES AND DUTIES - collection and recovery - corporate employer withheld pay-as-you-go deductions - amounts required to be remitted to the Australian Taxation Office by due date - failure to remit required payments - Director Penalty Notices ("DPNs") issued and not complied with - claim that the DPNs were invalid - requirements for valid DPNs - DPNs satisfied legislative requirements - Plaintiff entitled to judgment Legislation Cited: Taxation Administration Act 1953 (Cth) Income Tax Assessment Act 1936 (Cth) Corporations Act 2001 (Cth) Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) Acts Interpretation Act 1901 (Cth) Explanatory Memorandum, Tax Laws Amendment (Transfer of Provisions) Bill 2010 Cases Cited: Deputy Commissioner of Taxation v Falzon [2008] QCA 327 Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58; 239 FLR 29 Australian Securities and Investment Commission v Marlborough Gold Mines Limited [1993] HCA 15; 177 CLR 485 Deputy Commissioner of Taxation v Di Florio [No 2] [2012] WADC 70 Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; 199 CLR 370 Kleinwort Benson Australia Ltd v Crowl [1988] HCA 34; 165 CLR 71 Texts Cited: --- Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Representation: Counsel: Mr DM Jay (Plaintiff) Mr PJ Beazley, Solicitor (Defendant) Solicitors: ATO Legal Services Branch (Plaintiff) Beazley Singleton Lawyers (Defendant) File Number(s): 2011/213127 Publication restriction: ---