DCT v Babji – DPN summary judgment dismissed – defendant was a director for less than a month, and company liabilities were due up to 2 years earlier (beware the reach of the DPN provisions)

The WA District Court dismissed a Deputy Commissioner’s claim for an extension of time to bring a summary judgment application concerning a director penalty notice (DPN) and then dismissed the summary judgment claim itself. DPN liability can apply to underlying company liabilities arising both before and after the directorship period – so beware.

See below for a summary of the case.

FJM 17.11.19

[Tax Month – November 2019]