In the case Deputy Commissioner of Taxation v Gerhard Horst Heinrich [2024] QSC 51, the Supreme Court of Queensland ruled in favor of the Deputy Commissioner of Taxation (Applicant), ordering Gerhard Horst Heinrich (Respondent) to pay $10,870,135.92, including interest of $1,033,738.75. This decision arose from Heinrich's failure to remit Pay As You Go Withholding (PAYGW) amounts for Heinrich Formwork Pty Ltd, with Heinrich attempting to counter the claim by arguing the debt was compromised, or he had taken all reasonable steps to comply with tax obligations. The court found no real prospect of Heinrich successfully defending the claim, emphasizing the statutory obligation of directors to ensure their companies meet PAYGW obligations and ruling there were no reasonable steps Heinrich could have taken to fulfil these obligations, particularly in the light of an executed agreement with the Deputy Commissioner of Taxation that had not resulted in compliance or discharge of liability.
Deputy Commissioner of Taxation v Gerhard Horst Heinrich [2024] QSC 51
Updated: Apr 18, 2024