TAXATION AND DUTIES — Taxation Administration Act 1953 (Cth) Schedule 1, ss 269-15, 269-20, 269-25, 269-30, 269-35 — income tax and related legislation — company in liquidation — recovery of penalties from director for company’s PAYG withholding and superannuation guarantee charge liabilities — Director Penalty Notice issued by Commissioner — whether proceedings invalidly commenced by virtue of the Commissioner’s failure to issue fresh Director Penalty Notice following Notice of Amended Assessment — director’s defences — whether illness or some other good reason prevented director from taking part in management of the company during relevant period — whether it was unreasonable to expect director to take part in management of the company — whether director took all reasonable steps to take certain mandated steps
