Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72 Hearing dates: 25 February 2019 Decision date: 18 April 2019 Before: Leeming JA at [1]; Payne JA at [75]; White JA at [76] Decision: The appeal be dismissed with costs. Catchwords: TAXES AND DUTIES – penalty proceedings under s 269-20 of Taxation Administration Act 1953 (Cth) – obligation to remit amounts withheld from wages and salaries paid to employee – Taxation Administration Act 1953 (Cth) Schedule 1 s 12-35 – whether trial judge erred in finding appellant's company had paid wages and salaries – appeal dismissed Legislation Cited: District Court Act 1973 (NSW), s 127 Evidence Act 1995 (NSW), s 128 Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth), Schedule 1 ss 11-1, 12-1, 12-35, 16-70, 255-45, 269-10, 269-15, 269-20, 269-25, 269-35. Cases Cited: Capital Securities SV Pty Ltd v Calleja [2018] NSWCA 26 Cassaniti v Federal Commissioner of Taxation (2010) 186 FCR 480 Christis v Deputy Commissioner of Taxation [2011] NSWCA 310; (2011) 85 ATR 436 Commissioner of Taxation v Rozman (2010) 186 FCR 1; [2010] FCA 324 Commissioner of Taxation v Sargon (1985) 75 FLR 394 Ex parte Ryan; Re Johnson (1944) 44 SR (NSW) 12 R v Hush; Ex parte Devanny (1932) 48 CLR 487; [1932] HCA 64 Transtar Linehaul Pty Ltd v DCT [2011] FCA 856 Trimcoll Pty Ltd v Deputy Commissioner of Taxation [2007] NSWCA 307 Texts Cited: None Category: Principal judgment Parties: Sasho Naumcevski (Appellant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: