The amended form of s 269-30 of Schedule 1 to the Taxation Administration Act 1953 (Cth) applies to director penalty liabilities arising before 30 June 2012 where the directors' obligation under s 269-15 had not ceased before that date, and the presumption against retrospectivity is not engaged because the amendment merely altered an unexercised opportunity to have a liability remitted rather than affecting an accrued right. ASIC decisions and reasons are admissible under the business records exception in s 69 of the Evidence Act 1995 (NSW), and the hearsay rule in s 59 does not apply absent objection at trial.
The full text is available to signed-in members, including the 11 later cases that cite this judgment.
1 of the 11 citing cases carry a classified treatment. How each court treated it is available to signed-in members.