Rob Anderson KC leading C Matthews represented the respondent, instructed by Robinson Locke Litigation Lawyers.
This case concerned an application brought by the Deputy Commissioner of Taxation seeking summary judgment against the respondent pursuant to r 292 of the Uniform Civil Procedure Rules 1999 (Qld). The Deputy Commissioner argued that the respondent, as a director of a company which had failed to meet its taxation obligations, had thereby become liable to pay the Commissioner a penalty under the Taxation Administration Act 1953 (Cth) (‘TAA’). The respondent resisted summary judgment on the ground that he had a plainly arguable defence under s 269-35(2) of Schedule 1 of the TAA, and that the matter therefore required a trial.
McCafferty J dismissed the Deputy Commissioner’s application, holding that the proceeding was not appropriate for summary judgment.
The judgment can be read by clicking here
