TAXATION — PAYG deductions from wages and salaries of employees of company — withholdings not remitted to the ATO — liability of defendant as director to statutory penalty — whether defendant the sole director of the company and thus liable for penalty — whether defendant unable to take part in management because of illness or other good reason — whether defendant knew he was a director — credit issues arising from company documentation referring to the defendant as a director — whether any penalty payable should be regarded as remitted under s 269-30(1) on the basis that amendments to s 269-30 of the TAA did not affect penalties imposed prior to that date
