Panayi v Deputy Commissioner of Taxation [2017] NSWCA 93

TAX AND DUTIES – income tax and related legislation – Taxation Administration Act 1953 (Cth) – where company fails to remit tax withheld from employees to Commissioner of Taxation – where penalty imposed on appellant as director – whether appellant was appointed or acted as director – whether illness or some other good reason made it unreasonable to expect appellant to take part in the management of the company – whether unamended form of s 269-30 applied to remit appellant’s liability

EVIDENCE – admissibility – hearsay rule – where ASIC decision and reasons for disqualifying director from managing companies admitted over separate and erroneous objection – whether business records exception applied

STATUTES – acts of parliament – where conditions for remission of liability not satisfied before amendment – whether presumption against retrospectivity engaged – whether meaning of provision governing application of amended form of s 269-30 is clear and unambiguous. Click here