Stojic v DCT – director fails in action to ‘judicially review’ the Commissioner’s decision to refuse payment (of DPN liabilities) by instalments – no need to give director notice of a need for security
The Federal Court has dismissed a director’s application, to judicially review the Commissioner’s decision, to refuse payment of his DPN liabilities, by instalments. The Commissioner has power to accept instalment arrangements, under s255-15(1) of Sch 1 to the Taxation Administration Act 1953 (TAA1). The Commissioner refused his request, on the basis that his proposal did not offer…