Application for leave to apply for summary judgment pursuant to O 14 r 1 Rules of the Supreme Court 1971 (WA)
Turns on own facts Practice and procedure
Quick Take
1Delegation of a company's tax compliance obligations to an external accountant or bookkeeper does not constitute 'all reasonable steps' within the meaning of s 269-35(2) of sch 1 to the Taxation Administration Act 1953 (Cth); the director remains ultimately responsible for ensuring the company meets its taxation obligations.
2Service of a director penalty notice to the address registered with ASIC constitutes valid service under s 269-25 and s 269-50 of sch 1 to the TAA, regardless of whether the director actually received the notice; the obligation to update the registered address rests with the director.
3Evidentiary certificates signed by a Deputy Commissioner under s 350-10(3) of sch 1 to the TAA constitute prima facie evidence of the matters stated therein, including that director penalty notices were served in accordance with the Act, shifting the evidentiary burden to the defendant to establish an arguable defence.
