Fitzgerald v Deputy Commissioner of Taxation [2017] NSWCA 158

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Fitzgerald v Deputy Commissioner of Taxation [2017] NSWCA 158 Hearing dates: 27 June 2017 Decision date: 27 June 2017 Before: Ward JA; Gleeson JA; Sackville AJA Decision: 1. Appeal dismissed. 2. Appellant to pay the costs of the respondent of the appeal. Catchwords: TAXATION – PAYG withholding amounts – director penalty – whether director penalty notice served on appellant Legislation Cited: Taxation Administration Act 1953 (Cth), Sch 1 ss 255-1, 255-5, 255-45, 269-15, 269-20, 269-25, 269-50, Subdiv 16B Cases Cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 Deputy Commissioner of Taxation v Fitzgerald [2016] NSWSC 971 Category: Principal judgment Parties: Kevin Michael Fitzgerald (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: In person (Appellant) Mr J Mitchell (Respondent)

Solicitors: N/A (Appellant) ATO Review and Dispute Resolution (Respondent) File Number(s): 2016/242034 Decision under appeal Court or tribunal: Supreme Court of New South Wales Jurisdiction: Common Law Citation: [2016] NSWSC 971 Date of Decision: 14 July 2016 Before: Harrison AsJ File Number(s): 2015/177914

[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.]