TAXATION — director penalty liabilities — PAYG withholding amounts — personal income tax liabilities — administrative penalties for failure to lodge — running balance account deficit debt — General Interest Charge — ‘all reasonable steps’ defence — ascertainment of taxable income and tax — lockdown provisions — evidentiary certificates under the Taxation Administration Act 1953 (Cth) — prima facie evidence of certain matters — where defendant did not appear at hearing — where defendant did not lead evidence to rebut prima facie evidence — Held: Judgment for the plaintiff
Quick Take
1Evidentiary certificates issued under ss 350-10(3) and 350-12 of Schedule 1 to the Taxation Administration Act 1953 (Cth) constitute prima facie evidence of the amounts payable, shifting the burden to the taxpayer to adduce evidence displacing that proof; where no such evidence is led, the certificates are sufficient to ground judgment.
2Where a company's PAYG withholding liability is not reported to the Commissioner within three months of the due date, the director penalty becomes a 'lockdown' penalty under s 269-30(2) of Schedule 1 to the TAA, and subsequent winding up of the company cannot result in remission of the penalty.
3An assertion of cash-flow difficulties experienced by a company does not, without more, enliven the 'all reasonable steps' defence under s 269-35 of Schedule 1 to the TAA for director penalty liabilities.
