The High Court has refused the taxpayer special leave to appeal against the NSW Court of Appeal decision in Kocic v DCT[2011] NSWCA 322. The NSW Court of Appeal had dismissed the taxpayer’s appeal against an earlier decision of the NSW District Court which had affirmed 2 directors’ penalty notices (DPNs) issued to him in relation to a company’s failure to remit withholding amounts to the Tax Office.
[LTN 63, 2/4]
[2011] NSWCA 322 – Scope Note
TAXATION – PAYG deductions from wages and salaries of employees of company – withholdings not remitted to Deputy Commissioner – liability of directors to statutory penalty – appellant found to be sole director of company and liable for penalty – no question of principle.
Corporations Act 2001 (Cth), ss 9, 201D(1), 1274B(2)
Income Tax Assessment Act, ss 222AOC, 222AOD, 222AOJ(2) and 222AOJ(3)
Taxation Administration Act 1953(Cth), Sch 1, s 269-20.