Power v Deputy Commissioner of Taxation

(2013) 284 FLR 42; [2013] NSWCA 428

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Collection and recovery
3. › Director penalty notices
4. › PAYG withholding amounts
5. › Validity of notice
6. › Whether notice complied with requirement to state director liable because of obligation under Division 269
7. › Whether reference to s 269-25 sufficient without express reference to Division 269
8. › Taxation Administration Act 1953 (Cth), s 269-25(2)(b)
1. Statutory Interpretation
2. › Mandatory requirements
3. › Use of 'must' in prescribing notice content
4. › Whether non-compliance with prescribed content invalidates notice
5. › Legislative purpose of notice requirement
6. › Taxation Administration Act 1953 (Cth), s 269-25

Quick Take

A director penalty notice under s 269-25 of the Taxation Administration Act 1953 (Cth) need not expressly state that the director's liability arises 'because of an obligation under Division 269'; a reference to s 269-25 (which is within Division 269) coupled with identification of the director's liability as arising from directorship is sufficient. The phrase 'because of an obligation ... under this Division' in s 269-25(2)(b) has only an adjectival effect and does not create a separate prerequisite for validity. The question whether s 25C of the Acts Interpretation Act 1901 (Cth) applies to s 269-25 was left open.