Deputy Commissioner of Taxation v Rojas (No. 2) [2013] NSWDC 9

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Rojas (No. 2) [2013] NSWDC 9 Hearing dates: 14 February 2013 Decision date: 14 February 2013 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Judgment for the plaintiff against the defendant for the sum of $145,238.06. (2) The defendant pay the plaintiff's costs. (3) Exhibits retained for 28 days. Catchwords: TAXATION - income tax - penalties - director of non-remitting company - whether notice served - whether "all reasonable steps" taken - failure of defendant to file evidence Legislation Cited: Income Tax Assessment Act 1936 (Cth), s 222AOD Taxation Administration Act 1953 (Cth), ss 255-45, 268-10, 268-15, 268-20, 268-25, 269-20(3), 269-35(3) and 269-50 Cases Cited: Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152; [2005] NSWCA 84 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Gleeson [2010] QSC 260 Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271 Robertson v Deputy Commissioner of Taxation [2010] ATC 20-174; (2010) 239 FLR 29; [2010] NSWCA 58 Texts Cited: - Category: Principal judgment Parties: Plaintiff: Deputy Commissioner of Taxation Defendant: David Fernando Rojas Representation: Plaintiff: Mr D Jay Defendant: No appearance Plaintiff: ATO Legal Services Branch Defendant: No appearance File Number(s): 2012/396587 Publication restriction: None