A dispute about the Commissioner's exercise of discretion to remit PPS penalties under s 221YHL is not a genuine dispute about the existence or amount of the penalty debt for the purposes of s 459H of the Corporations Law. However, if a taxpayer has genuinely objected to the Commissioner's decision, the Commissioner's use of a statutory demand rather than debt recovery proceedings may be set aside under s 459J(1)(b) if the conduct is unconscionable or unfair. Where a taxpayer contests liability to pay a PPS penalty on grounds that do not involve the remission discretion, the Hoare Bros exclusive procedure reasoning may not apply.
The full text is available to signed-in members, including the 26 later cases that cite this judgment.
3 of the 26 citing cases carry a classified treatment. How each court treated it is available to signed-in members.