Deputy Commissioner of Taxation v Pejkovic [2000] NSWSC 1176

Deputy Commissioner of Taxation v Pejkovic [2000] NSWSC 1176

The statutory defence of having taken all reasonable steps under s 222AOJ(3) of the Income Tax Assessment Act 1936 is only available for steps taken before the due date. As appellant did not take reasonable steps during the critical period, and all actions were after relevant due dates, no defence arose. There was therefore no triable issue, and summary judgment was appropriate.

Jurisdiction
Australia
Judgment Date
14 December 2000
Procedural Posture
Appeal / Appeal From Decision of Master Harrison on Application for Summary Judgment; Judgment of Single Judge on Appeal
Outcome
Appeal dismissed
Legal Topics
['director Penalty Provisions' 'income Tax Assessment' 'summary Judgment' 'statutory Defences' 'company Obligations for Tax Deductions']
['taxation Law' 'civil Procedure'] ['director Penalty Provisions' 'income Tax Assessment' 'summary Judgment' 'statutory Defences' 'company Obligations for Tax Deductions']

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Procedural Posture

Appeal / Appeal From Decision of Master Harrison on Application for Summary Judgment; Judgment of Single Judge on Appeal

Legal Issues

  1. 1 ['Whether reasonable steps defence under s 222AOJ(3) of the Income Tax Assessment Act 1936 can be established based on steps taken after the due date' 'Whether steps taken by the appellant before due dates amounted to a statutory defence' 'Whether the date on which payment fell due was proved by evidence']

Ratio Decidendi

The statutory defence of having taken all reasonable steps under s 222AOJ(3) of the Income Tax Assessment Act 1936 is only available for steps taken before the due date. As appellant did not take reasonable steps during the critical period, and all actions were after relevant due dates, no defence arose. There was therefore no triable issue, and summary judgment was appropriate.

Court Disposition

Appeal dismissed

Orders

  • ['Appeal dismissed' "Appellant to pay the respondent's costs" 'The Exhibits are to remain with the file']