Bobos v Deputy Commissioner of Taxation

[2018] NSWCA 221

NSW Court of Appeal

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Interrogate

Catchwords

1. Appeal
2. › Application for leave to appeal
3. › Refusal to set aside default judgment
4. › No issue of principle
5. › Whether applicant demonstrated any prospect of establishing error
6. › Uniform Civil Procedure Rules 2005 (NSW), r 50.12
1. Practice and Procedure
2. › Default judgment
3. › Application to set aside
4. › Whether bona fide or arguable defence established
5. › Whether adequate explanation for delay

Quick Take

A payment arrangement between a company and the ATO does not affect the personal liability of a director under a director penalty notice, and the defence under s 269-35(1) of the Taxation Administration Act 1953 (Cth) requires the illness to have prevented the director from taking part in management of the company.