In preference recovery proceedings under s 588FF where the Commissioner does not contest but a director is joined under s 588FGA, interest on the restitutionary claim runs from the date of demand to the date of the order, not merely to the date the Commissioner ceased contesting. The director's indemnity under s 588FGA(2) is confined to the proportion of the order (including interest) referable to the specified tax liabilities. A director joined as a third party under s 588FGA(4) faces ordinary costs exposure as a party to the proceedings, not merely costs forming part of the statutory 'loss or damage'. Indemnity costs may be awarded against a director who unreasonably declines to admit insolvency that is subsequently proved, particularly where the director fails to give evidence on matters within his knowledge.
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