The Full Federal Court has dismissed an appeal against a decision confirming an ATO application for summary judgment in respect of a director penalty notice (DPN) liability of almost $160,000. There is an important lesson to be learnt here about whether the company should pay (rather than the director pay the DPN amount) and if so, how to ensure that its payments of arrears reduce the DPN liabilities.

See below for further details.

FJM 26.8.19

[Tax Month – August 2019]

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