All three applications for judicial review were dismissed with costs. Two of the three applicants' proceedings were found incompetent because no triggering event under s 269-35(4A)(a) had occurred in respect of them — the partial discharge of their co-director's penalty via an income tax credit offset did not constitute 'recovery' from them within the meaning of s 269-35(4A)(a)(ii). On the merits, the court held that steps taken by directors to cause a company to pay superannuation guarantee are not probative of whether directors took all reasonable steps to cause the company to pay superannuation guarantee charge, which is a distinct statutory liability arising upon a shortfall; the 'all reasonable steps' defence in s 269-35(2) is assessed by reference to the obligation to pay SGC, not the underlying superannuation guarantee. The court also confirmed that the Commissioner's assessment under s 269-35(4A)(b) is confined to information provided within the statutory 60-day window, and that late expansion of grounds via closing submissions without amendment of the originating application will be rejected.
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