DISCLAIMER:

While the letters below are based on actual cases and clients, any resemblance or similarities to any persons either living or dead is purely coincidental.

The letters are also not to be interpreted as an explicit or implied provision of legal advice.

Rosendorff Lawyers do not advocate violence in any way whatsoever and also do not advocate calling anyone a “lying rodent.”

Dear David

I run a movie production company with many employees and last year I took my eye off the ball for several months because of personal and family issues. To compound the situation, a few of my office staff including the in-house accountant resigned as they were of the view that the movies I was producing lacked cinematic significance. Yeah right, what would they know!

Anyway, yesterday I received something called a Director Penalty Notice from the ATO telling me that I have been fined $275,000 for non-remittance to the ATO of PAYG withholding for my employees. I don’t even know what PAYG withholding is – I just always left those sorts of issues up to my accountant/publicist to take care of.

Is there anything I can do? Please help!

Yours pantingly,


Paris H  

Reply:

Dear Paris,

For what its worth, I am a great admirer of your work and think you are an extremely talented individual who’s movies will soon be recognised for the cinematic masterpieces that they are.

As far as your ATO problem is concerned, we can definitely help you!

There are several legal defences you can utilise to explain your actions to the ATO and seek a remission of the penalty.

The best option in your situation is to prepare written submissions to the ATO as to why the penalty should not be enforced having regard to considerations like the Taxpayers’ Charter and the ATO Receivables Policy.

In addition, as the ATO is simply a revenue collection authority for the Federal Government, we will even be able to go over the head of the ATO and apply directly to the Commonwealth Department of Finance to waive your taxation dept on the grounds of personal circumstances and hardship, as well as any other grounds that my be appropriate in your circumstances.