Deputy Commissioner of Taxation v Snell [2019] NSWDC 159

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Snell [2019] NSWDC 159 Hearing dates: 3 – 5 April 2019 Date of orders: 02 May 2019 Decision date: 02 May 2019 Jurisdiction: Civil Before: Weber SC DCJ Decision: (1) Judgment and Verdict for the plaintiff in the sum of $33,811.76

(2) Interest thereon at the rates prescribed from time to time pursuant to Practice Note DC Civil No. 15

(3) The defendant to pay the plaintiff's costs Catchwords: TAXATION AND DUTIES – Taxation Administration Act 1953 (Cth) Schedule 1, ss 269-15, 269-20, 269-25, 269-30, 269-35 - income tax and related legislation – company in liquidation - recovery of penalties from director for company's PAYG withholding and superannuation guarantee charge liabilities – Director Penalty Notice issued by Commissioner - whether proceedings invalidly commenced by virtue of the Commissioner's failure to issue fresh Director Penalty Notice following Notice of Amended Assessment – director's defences – whether illness or some other good reason prevented director from taking part in management of the company during relevant period – whether it was unreasonable to expect director to take part in management of the company - whether director took all reasonable steps to take certain mandated steps Legislation Cited: Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth) Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152 DCT v Clark (2003) 57 NSWLR 113 DCT v Woodhams (2000) 199 CLR 370 Deputy Commissioner of Taxation v Clark (2003) 57 NSWLR 113 Deputy Commissioner of Taxation v Holton [2016] VCC 516 Deputy Commissioner of Taxation v Lawson [2017] VSC 789 Deputy Commissioner of Taxation v McArdle [2003] QCA 282; [2004] 2 Qd R 495 Deputy Commissioner of Taxation v Robertson (2009) 234 FLR 35 Deputy Commissioner of Taxation v Saunig (2002) 55 NSWLR 722 Deputy Commissioner of Taxation v Solomon (2003) 199 ALR 325 Deputy Commissioner of Taxation v Stenner [2003] QDC 053 Forsyth v Deputy Commissioner of Taxation (2004) NSWLR 132 Miller v Deputy Commissioner of Taxation (1997) 26 ACSR 533 Power v DCT (2013) 284 FLR 42 Roche v Deputy Commissioner of Taxation [2015] WASCA 196 Shaw v Deputy Commissioner of Taxation; Rablin v Deputy Commissioner of Taxation (2016) 104 ATR 1; [2016] QCA 275 Category: Principal judgment Parties: Deputy Commissioner of Taxation (Plaintiff) Mr K. Snell (Defendant) Representation: Counsel: Ms J. Gatland (Plaintiff) Mr S. Ipp (Defendant)