Court decisions show how the ATO's powers work in practice. These notes pick out recent decisions on tax debt, director penalties, interest and penalties, and disputes with the ATO, and explain in plain English what was decided and why it matters.
Each note gives the paragraphs of the judgment it relies on and links to the full decision. They are written for company directors, business owners and the accountants who advise them. A note is general information about a decided case, not advice on yours. Results turn on the facts and on the evidence that was before the court.
Latest decisions
- Supreme Court of NSW, 11 November 2026DCT v Sibai: no stay of tax recovery during judicial review of interest remissionThe NSW Supreme Court refused to pause tax recovery during a judicial review about interest remission. What a stay application has to address.
- District Court of NSW, 20 October 2026DCT v Kafer: ATO certificates stand unless the director answers them with evidenceA former director who led no evidence was ordered to pay the ATO $788,618.96. Why ATO certificates and the lockdown rules decided the case.
- Full Federal Court, 28 August 2026EMH IV v Commissioner of Taxation: lodgment concession did not delay the start of GICFull Federal Court: a lodgment program concession waived the late lodgment penalty but did not move the return due date, so GIC ran from 2016, not 2020.
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