Recent Cases

Priority Matters Pty Ltd v Deputy Commissioner of Taxation [2022] NSWCA 208 (19 October 2022) (Ward P, Macfarlan JA and Griffiths AJA)


Catchwords:


TAXES AND DUTIES – Where statutory demand issued by the Deputy Commissioner largely comprising estimates due under Div 268 in Sch 1 to the Taxation Administration Act 1953 – Application to set aside statutory demand – Whether supporting affidavit verified facts sufficient to prove that the underlying taxation liability never existed