The Court dismissed an application to set aside a statutory demand for $437,406.74 in taxation debts, holding that the plaintiff company failed to adduce evidence beyond bare assertion to establish a genuine dispute. Where a company has itself lodged business activity statements identifying PAYG withholding amounts, a subsequent bare assertion that the relevant persons were independent contractors rather than employees — without evidence of amended BAS lodgement, explanation of the alleged error, or engagement with alternative withholding obligations under ss 12-15 and 12-190 of the Taxation Administration Act 1953 — is insufficient to establish a genuine dispute as to the existence of the debt.
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