TAXATION — director penalty liabilities — PAYG withholding amounts — assessed net amount under the A New Tax Systems (Goods and Services Tax) Act 1999 (Cth) — where the Taxation Administration Act 1953 (Cth) provides that allegations in certain documents are prima facie evidence of certain matters — where the defendant did not challenge the quantum of primary tax due — where the defendant did not plead a defence but gave evidence as to reasons why he should not be liable
Quick Take
1Averments in the Commissioner's pleadings and evidentiary certificates signed by a Deputy Commissioner are prima facie evidence of the matters stated under ss 350-10(3), 350-12 and 350-20(1) of the Taxation Administration Act 1953 (Cth); in the absence of rebutting evidence, they may be determinative of the Commissioner's case.
2The defence under s 269-35(2)(a) that a director 'took all reasonable steps' must be assessed across the entire period from the obligation's inception to the expiry of the Director Penalty Notice, and leaving management and bank account authority to others does not, without more, establish that defence or the s 269-35(2)(b) defence that no reasonable steps were available.
3A share sale agreement that inter partes shifts a company's liabilities to a purchaser does not relieve a director of personal liability for director penalties under Division 269, and s 1318 of the Corporations Act 2001 (Cth) has no operation with respect to obligations under that Division by virtue of s 269-35(5).
