Kedwell v Deputy Commissioner of Taxation

[2020] NSWCA 238

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Administration of federal tax legislation
3. › Collection and recovery of taxes
4. › PAYG withholding
5. › Director Penalty Notice
6. › Allocation of payments to Running Balance Account
7. › Whether payments made using company's RBA reference extinguished director's DPN liability
8. › Taxation Administration Act 1953 (Cth), ss 8AAZL, 8AAZLA, 8AAZLE, Sch 1 ss 269-15, 269-20, 269-25, 269-40
1. Estoppel
2. › Estoppel by representation
3. › Representation by government officer
4. › Whether ATO officer made representation that PAYG withholding liabilities had been satisfied
5. › Whether Commissioner estopped from asserting payments allocated other than in satisfaction of DPN liability
6. › Detrimental reliance

Quick Take

Directors seeking to satisfy DPN liabilities must ensure payments are made using the correct electronic funds transfer reference specified in the DPN and must give clear directions to the Commissioner about allocation; payments made to a company's RBA without such direction will not discharge the director's personal DPN liability.

Case Details

Citation[2020] NSWCA 238

CourtNSWCA

JurisdictionNew South Wales

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Relies on10

2020Lee v Deputy Commissioner of Taxation; Silverbrook v Deputy Commissioner of TaxationNSWCA 95
2019Deputy Commissioner of Taxation v KedwellNSWDC 610
2017Fitzgerald v Deputy Commissioner of TaxationNSWCA 158
2010Magafas v CarantinosNSWCA 58
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