Taxation Administration Act 1953 (Cth)
Part 4-15 (Division 269): Director penalty regime – Taxation Administration Act 1953 (Cth)

Taxation Administration Act 1953 (Cth) s269-35: s 269-35 Defences

A director has a defence to a Division 269 penalty if, because of illness or some other good reason, they did not take part in the management of the company at any time when the directors were under the s 269-15 obligation, or if they took all reasonable steps available to them to ensure the directors complied with the obligation, caused the company to begin to be wound up, or had no capacity to take such steps at any such time.

Maintained by Gerard Blokdyk

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