Kocic v Deputy Commissioner of Taxation

The appellant, Mr. Kocic, appealed to the Court of Appeal of New South Wales against a decision of the primary judge which found him liable for a statutory penalty for the non-remittance of Pay As You Go (PAYG) withholdings by a company of which he was the sole director. The dispute concerned the appellant's liability for these unremitted amounts.

The central legal issue before the Court of Appeal was whether the appellant, as the sole director of the company, was personally liable for the company's failure to remit PAYG withholdings to the Deputy Commissioner of Taxation. This involved determining the scope of director's liability under the relevant taxation legislation for such defaults.

The Court of Appeal affirmed the primary judge's finding that the appellant was indeed the sole director of the company during the relevant period. Applying the principles of director's liability for statutory penalties concerning unremitted PAYG withholdings, the Court found no error in the primary judge's conclusion that the appellant was personally liable for the penalty. The Court noted that there was no question of principle involved in the appeal.

Consequently, the appeal was dismissed with costs.