CORPORATIONS - application for leave to appeal and appeal from interlocutory decision of single judge - where the appellant, a director of a company in liquidation, filed an affidavit in Supreme Court of New South Wales proceedings commenced by the Deputy Commissioner of Taxation to recover tax-related liabilities including directors penalties for which he was liable under Division 269 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA) - whether a company director can file an affidavit for the purposes of s 268-40 of Schedule 1 to the TAA in director penalty proceedings brought by the Commissioner against the director, which has the effect of reducing or revoking an estimate of liability issued to the company - whether a director of a company in liquidation can file an affidavit for the purposes of s 268-40 of Schedule 1 to the TAA - leave to appeal granted - appeal dismissed
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