Snell v Deputy Commissioner of Taxation

• 1. Taxes and Duties
  2. › Director penalty provisions
  3. › Director penalty notice
  4. › Requirements of notice under s 269-25
  5. › Whether notice must reflect Commissioner's view at date of commencement of proceedings
  6. › Whether further notice required when amount changes after notice given
  7. › Whether proceedings must be commenced within reasonable time after notice
  8. › Taxation Administration Act 1953 (Cth), Sch 1, ss 269-20, 269-25
• 1. Taxes and Duties
  2. › Director penalty provisions
  3. › Defence of justifiable non-participation in management
  4. › What constitutes participation in management
  5. › Whether defence must be established for entire period from due day until expiry of director penalty notice
  6. › Whether illness or separation agreement constitutes good reason
  7. › Taxation Administration Act 1953 (Cth), Sch 1, ss 269-15, 269-35

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