The Court entered judgment for the Deputy Commissioner of Taxation for $377,118.68 in directors' penalty notices under s 269 of Schedule 1 to the TAA where the defendant director failed to appear and filed no evidence in support of pleaded defences of mental incapacity and reliance on a third party for tax lodgements. The Court confirmed that certificates issued under s 350 of Schedule 1 to the TAA constitute prima facie evidence of their contents and, following Naumcevski v DCT [2019] NSWCA 72, may be determinative where the taxpayer does not go into evidence.
The full text is available to signed-in members.