Australia DIS Pty Ltd v Deputy Commissioner of

The Court held that an RBA deficit debt is a single debt under ss 8AAZA and 8AAZH(1) of the TAA 1953, and a statutory demand claiming only the total RBA deficit amount without specifying constituent primary tax debts is not defective. The Court further held that under Division 268 of Schedule 1 of the TAA 1953, a company served with a notice of estimate for PAYGW remains liable for the estimated amount even if the underlying liability may never have existed (such as where the company claims it ceased to be trustee), unless the estimate is reduced or revoked through the specific statutory mechanism of a compliant statutory declaration or affidavit — affidavits filed in court proceedings that do not meet the legislative requirements are insufficient. The Associate Judge's orders varying the demand were set aside and the application to set aside the statutory demand was dismissed.