Directors facing Director Penalty Notices based on PAYG estimate notices cannot avoid the lockdown provision in s 269-30(2) by arguing the Commissioner has not proved the existence of an actual underlying PAYG withholding liability; the provision operates by assuming the underlying liability to exist, and directors must use the statutory declaration or affidavit mechanisms in s 268-40 to challenge estimates.
The full text is available to signed-in members, including the 10 later cases that cite this judgment.
3 of the 10 citing cases carry a classified treatment. How each court treated it is available to signed-in members.