Deputy Commissioner of Taxation v Wynyard

• 1. Taxation
  2. › Director penalty regime
  3. › Recovery of director penalty
  4. › PAYG withholding and GST obligations
  5. › Service of Director Penalty Notice
  6. › Whether posting to address recorded with ASIC constitutes valid giving of notice regardless of actual receipt
  7. › Taxation Administration Act 1953 (Cth), Sch 1, ss 269-25, 269-50
• 1. Taxation
  2. › Director penalty regime
  3. › Quantum of penalty
  4. › Evidentiary provisions
  5. › Conclusive evidence of GST liability
  6. › Prima facie evidence of PAYG liability
  7. › Whether defendant displaced evidentiary certificates
  8. › Taxation Administration Act 1953 (Cth), Sch 1, ss 350-10, 350-12

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