Power v Deputy Commissioner of Taxation [2013] NSWCA 428

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Power v Deputy Commissioner of Taxation [2013] NSWCA 428 Hearing dates: 5 November 2013 Decision date: 12 December 2013 Before: Barrett JA at [1]; Ward JA at [12] Emmett JA at [13] Decision: The appeal be dismissed with costs. Catchwords: TAXES AND DUTIES - collection and recovery - corporate employer withheld PAYG deductions - amounts required to be remitted to ATO by due date - failure to remit - director penalty notices issued under s 269-25 of Taxation Administration Act 1953 (Cth) - whether notices complied with requirement of s 269-25(2)(b) to state director liable for penalty because of obligation under Div 269 - where notices referred to s 269-25 of Taxation Administration Act 1953 (Cth) - whether notices valid Legislation Cited: Acts Interpretation Act 1901 (Cth), ss 15AC, 25C Bills of Exchange Act 1909 (Cth) Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth), s 222AOE Income Tax Assessment Act 1997 (Cth), s 1-3 Taxation Administration Act 1953 (Cth), ss 12-35, 16-70, 269-15, 269-20, 269-25 in Div 269 in Schedule 1 Tax Law Improvement Act 1997 (Cth) Tax Law Improvement Act (No. 1) 1998 (Cth) Tax Laws Amendment (Transfer of Provisions) Bill 2010 (Cth) Cases Cited: Adams v Lambert [2006] HCA 10; 228 CLR 409 BW Esler Services Pty Limited v Dulhunty [2000] NSWCA 349 Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; 199 CLR 370 Hedger v Steavenson (1837) 2 M & W 799; 150 ER 980 Nameless, Shameless and Legless Pty Limited v 2 Roslyn Street Pty Limited [2004] NSWSC 519 Sydney West Area Health Service v Staracek [2008] NSWSC 744; 73 NSWLR 68 Texts Cited: Explanatory memorandum to Tax Laws Amendment (Transfer of Provisions) Bill 2010 (Cth) Category: Principal judgment Parties: Kevin Patrick Power (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: GO Reynolds SC with JT Johnson and C Burnett (Appellant) JS Gleeson SC with DM Jay (Respondent)