The Supreme Court of Western Australia (in Chambers) has granted the Commissioner’s application for summary judgment against a director of a company for 2 Directors’ Penalty Notices (DPN) amounting to over $850,000 for the company’s failure to remit PAYG amounts to the Commissioner. In doing so, the Court found that the Commissioner had complied with the requirement for the service of valid DPNs under s 269-25 of Sch 1 to the Taxation Administration Act 1953, despite the director’s arguments to the contrary.
(DCT v Roche [2013] WASC 302, Supreme Court of Western Australia, Sanderson M, 20 August 2013.)
[LTN 161, 21/8/13]