Legal Research
Cases
Deputy Commissioner of Taxation v Holton

Deputy Commissioner of Taxation v Holton

Case [2016] VCC 516

No judgment structure available for this case.

Type to search within this case.

This content is currently unavailable.

Details

AGLC: Deputy Commissioner of Taxation v Holton [2016] VCC 516
Case: [2016] VCC 516
Decision Date: 17 May 2016

CaseChat Overview and Summary

AI summary not yet generated for this case.

Orders

Orders of the court

Full text does not contain this section.

Background

Background to the litigation

Full text does not contain this section.

Evidence

Evidence Before The Court

Full text does not contain this section.

Decision

Reasons for decision

Full text does not contain this section.

Ratio Decidendi

Legal Principle Established

Full text does not contain this section.

Actions

Citations

Deputy Commissioner of Taxation v Holton [2016] VCC 516

Most Recent Citation

Deputy Commissioner of Taxation v Jayasinghe [2025] VCC 766

Cases Citing This Decision

Snell v Deputy Commissioner of Taxation [2020] NSWCA 29
Citation 1 (Para 49)

…ismissed 239 FCR 29); Deputy Commissioner of Taxation v Stenner (2003) 53 ATR 316; [2003] QDC 053 at [32]; Deputy Commissioner of Taxation v Holton [2016] VCC 516 at [48]-[50]; Deputy Commissioner of Taxation v Lawson [2017] VSC 789 at [41]-[53]. 24. Cf Deputy Commissioner of Taxation v Stenner (2003) 53 ATR 316;…
Deputy Commissioner of Taxation v Snell [2019] NSWDC 159
Citation 2 (Para 80)

…reliant on section 269-35(1); Deputy Commissioner of Taxation v Lawson [2017] VSC 789 at [41] – [53]; Deputy Commissioner of Taxation v Holton [2016] VCC 516 at [50]. In Holton , for example, the defendant claimed that he had agreed to divide responsibilities with another director and that he had become shut out…
Deputy Commissioner for Taxation v Berry [2018] WADC 37 [2018] WADC 37
Citation 3

…on v George [2002] NSWCA 336; (2002) 55 NSWLR 511 Deputy Commissioner of Taxation v Heaton (1997) 35 ATR 450 Deputy Commissioner of Taxation v Holton [2016] VCC 516 Deputy Commissioner of Taxation v Saunig (2002) 55 NSWLR 722 Fancourt v Mercantile Credit Ltd (1983) 154 CLR 87 General Steel Industries Inc v Commis…
Deputy Commissioner of Taxation v Lawson [2017] VSC 789
Citation 4 (Para 1)

…Company.[46] [46]This was the formulation of the defence given by Judge Kennedy (as her Honour then was) in Deputy Commissioner of Taxation v Holton [2016] VCC 516, [55].…
Deputy Commissioner of Taxation v Jayasinghe [2025] VCC 766
Citation 5

…ams [2000] HCA 10; (2000) 199 CLR 370; Deputy Commissioner of Taxation v Clarke (2003) 57 NSWLR 113; Deputy Commissioner of Taxation v Holton [2016] VCC 516; Deputy Commissioner of Taxation v Lawson [2017] VSC 789…

Cases Cited

Statutory Material Cited

Roche v Deputy Commissioner of Taxation [2015] WASCA 196
Citation 1 (Para 4)

…about compliance with the PAYG obligations.[9] [8] And see Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152, 161. [9] And see Roche v DCT [2015] WASCA 196, 45.…
Deputy Commissioner of Taxation v Stenner [2003] QDC 53
Citation 2 (Para 6)

…she was not immediately interested in the financial affairs of the company does not matter, because of the strict requirement of s 222AOJ(2). [5] [2003] QDC 53 at 32.…
Deputy Commissioner of Taxation v Clark [2003] NSWCA 91
Citation 3 (Para 3)

…However, as already noted, the delegation of the financial affairs to another director is insufficient.[7] [7] Deputy Commissioner of Taxation v Clark (2003) 57 NSWLR 113; Deputy Commissioner of Taxation v Stenner [2003] QDC 53.…
Deputy Commissioner of Taxation v Saunig [2002] NSWCA 390
Citation 4 (Para 1)

…tances of which the defendant, acting reasonably, knew or ought to have known, to ensure that the directors complied” with the provision. [6] (2002) 43 ACSR 387 at 25.…
Deputy Commissioner of Taxation v George [2002] NSWCA 336
Citation 5 (Para 3)

…trade which in truth are not capable of continuing to trade lawfully. To adopt the language of Gzell J in Deputy Commissioner of Taxation v George [2002] NSWCA 336; BC200206048 at [33] “an early sign of problems in a company is its living on the false reserves of non-remitted” deductions from employees’ wages….”[1…
Canty v Deputy Commissioner of Taxation [2005] HCATrans 670
Citation 6 (Para 4)

…vidence that he received any assurances whatsoever about compliance with the PAYG obligations.[9] [8] And see Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152, 161. [9] And see Roche v DCT [2015] WASCA 196, 45.…

AI Chat coming soon