Recent Cases

Mandalinic v Stone (Liquidator) [2023] FCAFC 146 (04 September 2023) (Stewart, McElwaine and Button JJ)


Catchwords:


CORPORATIONS – application for leave to appeal and appeal from interlocutory decision of single judge – where the appellant, a director of a company in liquidation, filed an affidavit in Supreme Court of New South Wales proceedings commenced by the Deputy Commissioner of Taxation to recover tax-related liabilities including directors penalties for which he was liable under Division 269 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA) – whether a company director can file an affidavit for the purposes of s 268-40 of Schedule 1 to the TAA in director penalty proceedings brought by the Commissioner against the director, which has the effect of reducing or revoking an estimate of liability issued to the company – whether a director of a company in liquidation can file an affidavit for the purposes of s 268-40 of Schedule 1 to the TAA – leave to appeal granted – appeal dismissed