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The ATO has published a Decision Impact Statement in relation to the decisions of the Queensland Court of Appeal in Wegner v Deputy Commissioner of Taxation; Reardon v Deputy Commissioner of Taxation [2013] QCA 46.

On 6 June 2013, the High Court refused the taxpayers' application for special leave to appeal the decision.

The case concerned whether Director Penalty Notices (DPNs) issued on 27 April 2010 under former s 222AOE of ITAA 1936 were required to be re-issued under s 269-25 of Sch 1 to the Taxation Administration Act 1953 (TAA 1953). On 1 July 2010, as a result of the Tax Laws Amendment (Transfer of Provisions) Act 2010, s 222AOE of the ITAA 1936 was repealed and Division 269 was enacted as part of Schedule 1 to the TAA 1953.

The taxpayers argued unsuccessfully on appeal, and at their application for special leave, that the transitional provisions had the effect of revoking the Commissioner's power to recover the penalty that arose after the expiration of the 14 day period for compliance under former s 222AOE on 11 May 2010, as from 1 July 2010 when the new provisions became effective.

The Decision Impact Statement states that the decision of the Court of Appeal, which the High Court determined was not attended with sufficient doubt to warrant granting the taxpayers Special Leave to Appeal, is consistent with the Commissioner's view and current procedures.


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