Deputy Commissioner of Taxation v Pedley (No 2) [2018] FCA 2015

TAXATION – liability of a director for amounts of PAYG withholding – director penalty notices issued – Div 269 of Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA) – allocation of payments pursuant to the ATO’s PS LA 2011/20 – whether the relevant debt was paid such that the director’s parallel liability was also discharged – whether the allocation decisions gave rise to jurisdictional error – discretion afforded pursuant to s 8AAZLE of the TAA.

Full decision here