Reardon & Anor v DCT – High Court refuses directors leave to appeal against summary judgment given under DPN notice provisions [22]

The High Court has dismissed the taxpayers’ applications for special leave to appeal against the decision of the Qld Court of Appeal in Reardon & Anor v DCT [2013] QCA 46. The Court of Appeal had by majority upheld the decision of the court at first instance to grant summary judgment against 2 directors for directors’ penalties of $297,000 each arising under s 222AOC of the ITAA 1936.

[LTN 109, 7/6/13]