The WA Court of Appeal has dismissed a company director’s appeal and upheld the validity of 2 director’s penalty notices (DPNs) that required him to pay over $88,000 which had been withheld by the company but not remitted to the Tax Office.
The director argued, re the first DPN, that there was no evidence the DPN had been given by the Commissioner, as required by s 269-25, as it was not signed by the Commissioner or a person authorised to sign on the Commissioner’s behalf. The director also argued he had not been given the notice.
The master rejected both arguments – posting was sufficient. The master also rejected the director’s arguments about the second DPN ie that the notice did not comply with s 269-25(2).
On appeal, the director argued the master had erred in his findings. The WA Court of Appeal dismissed all grounds of appeal.
(Roche v DCT [2014] WASCA 194, WA Supreme Court, Court of Appeal, McLure P, Newnes and Murphy JJA, 29 October 2014.)
[LTN 31/10/14]