Dimitrios Christis v Deputy Commissioner of Taxation

Dimitrios Christis appealed to the Court of Appeal of New South Wales against a decision of the Supreme Court of New South Wales. The dispute concerned Mr Christis's liability for amounts withheld from employees' salaries and wages, which were purportedly remitted to the Deputy Commissioner of Taxation. The core of the issue was whether Mr Christis, as a director of a company that was a member of a partnership, could be held personally liable for these unremitted withholdings, particularly in light of a defence available under section 222AOJ(3) of the *Income Tax Assessment Act 1936* (Cth).

The Court was required to determine whether Mr Christis was liable for the outstanding amounts, and whether the defence under section 222AOJ(3) was available to him. A further question arose concerning the nature of the partnership, specifically whether Mr Christis and his company were excluded from the partnership's business operations, and if this exclusion amounted to a repudiation that terminated the partnership under section 40 of the *Partnership Act 1963* (ACT).

The Court reasoned that the defence under section 222AOJ(3) was not applicable in the circumstances. It found that the partnership had not been terminated by repudiation as alleged by Mr Christis. Consequently, the Court held that Mr Christis remained liable for the unremitted withholdings. The appeal was dismissed, and Mr Christis was ordered to pay the costs of the Deputy Commissioner of Taxation.