Kevin Patrick Power v Deputy Commissioner of Taxation

[2014] HCASL 198

KEVIN PATRICK POWER

v

DEPUTY COMMISSIONER OF TAXATION

[2014] HCASL 198
S104/2014

1. The respondent ("the Commissioner") issued to the applicant notices requiring him to pay a penalty allegedly due because a company of which the applicant was a director had not paid the Commissioner amounts it had withheld.  The applicant did not comply with the notices.

2. The Commissioner brought proceedings in the Supreme Court of New South Wales to recover the amounts claimed.  The applicant contended that the notices were defective.

3. The trial judge (Johnson J) rejected the applicant's argument and gave judgment for the Commissioner.

4. The applicant appealed to the Court of Appeal of the Supreme Court of New South Wales.  That Court (Barrett, Ward and Emmett JJA) dismissed the appeal.

5. The applicant now seeks special leave to appeal to this Court to review the arguments advanced, but rejected, at trial and in the Court of Appeal.  The application is brought out of time and the applicant seeks an order under r 41.02.2 dispensing with the requirement to comply with the time limit in r 41.02.1.  It is not necessary to decide whether that order should be made.

6. The decision of the Court of Appeal is plainly right.

7. Pursuant to r 41.11.1 of the High Court Rules 2004 we direct the Registrar to draw up, sign and seal an order dismissing the application with costs.

K.M. Hayne
15 October 2014 S.M. Crennan