Event and Time
Event Description
On 1 August 2023, the Deputy Commissioner of Taxation (DCT) filed a statement of claim against Maria Fayad for unpaid tax liabilities and penalties totaling $24,405,424.43. The DCT detailed five components of this debt, which included income tax liabilities, shortfall interest charges, and various administrative penalties spanning multiple financial years up to 2015. Fayad initiated proceedings in the Administrative Appeals Tribunal (AAT) on 26 September 2023, challenging the DCT's assessments and sought a stay of the proceedings on 19 April 2024.
Application and Claims
- Plaintiff: Deputy Commissioner of Taxation (DCT)
- Defendant: Maria Fayad
- Claims:
- Total Claim Amount: $24,405,424.43 - Components of Claim: 1. Income tax liabilities: $11,526,959.38 2. Shortfall interest charges: $1,993,643.96 3. Administrative penalties: $10,882,983.81 4. Failure to lodge penalties: $364.93 5. Division 293 tax: $1,472.35
Judicial Decisions
- Dismissed the defendant’s notice of motion.
- Ordered the defendant to pay the DCT’s costs.
- Validated the DCT's claim of $24,405,424.43 as due and payable.
Dispute Points and Legal Basis
Dispute Points
- Plaintiff's Position (DCT):
- Asserts that Fayad owes the total amount for unpaid taxes, penalties, and interest as per statutory provisions of the Income Tax Assessment Acts 1936 and 1997, and the Tax Assessment Act 1953. - Claims that the tax assessments and penalties are conclusive due to statutory evidentiary force.
- Defendant's Position (Fayad):
- Disputes the accuracy and legality of the tax assessments. - Seeks to delay the current proceedings pending the outcome of the AAT review. - Relied on her objections to the assessments filed previously, claiming complexity in tax law as a basis for her defense.