‘Reviewable error’: Commissioner required to reconsider director penalty

As discussed by Andy Hutt, the Federal Court has required the Commissioner of Taxation to revisit a decision to impose penalties on a company director.

The recent Federal Court decision in Brown v Commissioner of Taxation [2020] FCA 817 highlights not only the exposure borne by company directors relating to certain tax debts of the company, but also the obligation on the Commissioner to clearly demonstrate that the requirements of the law have been followed in arriving at administrative decisions.Mr Brown became a director of a company on 31 May 2018. From 15 June he was the sole director until he resigned on 1 September 2018. The company wa...

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Authors: Andy Hutt

Published Date: 02 July 2020