Kolistasis & Anor v Deputy Commissioner of Taxation; Wade & Anor v Deputy Commissioner of Taxation [2005] NSWCA 186

Kolistasis & Anor v Deputy Commissioner of Taxation; Wade & Anor v Deputy Commissioner of Taxation [2005] NSWCA 186

Because the director penalties were discrete liabilities attached to particular due dates and the earlier s 222AOE notices had been given more than 14 days before the companies entered liquidation or administration, s 222AOG did not remit the penalties detailed in those earlier notices. The later compliance with s 222AOB remitted only penalties for which no notice had been given or for which notice had been given within the preceding 14 days.

Jurisdiction
Australia
Judgment Date
25 May 2005
Procedural Posture
Taxation Appeal Concerning Director Penalties for Unremitted PAYG Deductions / Applications for Leave to Appeal From District Court Judgments; Leave Granted and Appeals Dismissed
Outcome
Leave to appeal granted; appeals dismissed with costs.
Legal Topics
['payg Deductions' 'director Penalties' 'remission of Penalties' 'notices Before Recovery Action' 'liquidation' 'voluntary Administration' 'income Tax Assessment Act 1936 S 222 Aog']
['taxation' 'corporations'] ['payg Deductions' 'director Penalties' 'remission of Penalties' 'notices Before Recovery Action' 'liquidation' 'voluntary Administration' 'income Tax Assessment Act 1936 S 222 Aog']

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Procedural Posture

Taxation Appeal Concerning Director Penalties for Unremitted PAYG Deductions / Applications for Leave to Appeal From District Court Judgments; Leave Granted and Appeals Dismissed

Legal Issues

  1. 1 ["Whether directors' liabilities for unremitted PAYG deductions were remitted under s 222AOG of the Income Tax Assessment Act 1936 when the companies went into liquidation or administration within 14 days of later notices but more than 14 days after earlier notices." 'Whether compliance with s 222AOB after a later s 222AOE notice remitted all penalties payable by the directors or only the penalties to which the later notice related.']

Ratio Decidendi

Because the director penalties were discrete liabilities attached to particular due dates and the earlier s 222AOE notices had been given more than 14 days before the companies entered liquidation or administration, s 222AOG did not remit the penalties detailed in those earlier notices. The later compliance with s 222AOB remitted only penalties for which no notice had been given or for which notice had been given within the preceding 14 days.

Court Disposition

Leave to appeal granted; appeals dismissed with costs.

Orders

  • ['Grant leave to appeal.' 'Direct that the claimants file their notice of appeal within seven days.' 'Dismiss the appeal.' 'Claimants/appellants to pay the costs of the opponent/respondent.']