Issue 35 - December 2006

The Partners & staff of Warren McKeon Dickson wish all our readers and their families a very Merry Christmas and a happy, healthy and safe New Year.

• New Senior Associate
• ATO director penalty notices
• Driving offence: consuming alcohol while driving
• Family Court - urgent Christmas holiday applications
• WMD co-hosts Inaugural Shire Property Christmas Party at Cafe Parlo 
• Congratulations to Louise Stone on her appointment

New senior associate

We are pleased to announce the progression of Louise Stone to the position of Senior Associate within the firm.

Louise, a part-time lecturer in the Law Faculty of the University of Technology, Sydney and a Second Lieutenant in the Australian Army Reserve, joined us in 2004 and is now an integral part of the corporate and commercial team.

We congratulate Louise on her achievement and thank her for her dedication to the firm.

Failure to comply can be disastrous ATO director penalty notices

The Income Tax Assessment Act 1936 provides that company directors are liable to pay an amount equal to the unpaid amount of the company’s taxation liability to the Australian Taxation Office if the company’s liability remains unpaid after the due date for payment.

The Commissioner of Taxation must give 14 days notice to a director before seeking to recover the unpaid amount of the company’s tax liability from the director. The notice – a Director Penalty Notice (DPN) - is sent to the residential address of the director as noted on the public records maintained by the Australian Securities & Investments Commission (ASIC), which are required to be kept up to date.

To avoid personal liability, a director must do one of 4 things within 14 days of the date of the DPN. Those 4 things are as follows:

Discharge the debt;

Make an arrangement with the Commissioner of Taxation to pay the debt;

Appoint a Voluntary Administrator to the company; or

Appoint a Liquidator to the company.
Failure to immediately act upon receipt of a DPN can be disastrous for any director with personal assets or who fears becoming a bankrupt.

For further enquiries about director liabilities and insolvency issues, please telephone Craig Pryor or email craig@wmdlaw.com.au.

Beware - there is a maximum penalty of $2200 and 3 demerit points Driving offence: consuming alcohol while driving

With the festivities of the Christmas season approaching, it is important to keep in mind the risks of combining drinking and driving. While much public attention has been given to the dangers of driving under the influence of excessive alcohol, some motorists may be unaware that it is an offence to consume any amount of alcohol while driving.

That is, it is an offence for the driver of any road vehicle to consume alcohol while driving that vehicle, regardless of his or her blood alcohol concentration. Even if you are under the blood alcohol limit, drinking any alcohol while driving will attract the penalty. The offence carries a maximum penalty of $2,200 and 3 demerit points.

If you require any advice in relation to driving offences, or any criminal law matter, please telephone Kevin Dwyer or email kevin@wmdlaw.com.au.

School holiday residence and contact Family Court - urgent Christmas holiday applications

The Family Court national filing deadline to allow the proper and expeditious hearing of contact and/or residence disputes during the 2006/07 summer school holiday period has passed. This deadline relates to all applications seeking orders relating to contact or a period of residence during the December 2006/January 2007 school holiday period.

However applications to abridge times and list a matter on short notice can still be made in urgent cases. It is important to note the fact that an application relates to school holiday contact will not of itself create urgency to justify a listing before Christmas. The Court cannot guarantee that applications filed now will be fixed for hearing prior to Christmas, but every effort will be made in urgent cases.

For any further information or assistance in relation to making an application for an urgent hearing regarding holiday contact or family matters generally, please telephone Greg Dickson or email greg@wmdlaw.com.au or Kevin Dwyer or email kevin@wmdlaw.com.au.

WMD co-hosts Inaugural Shire Property Christmas Party at Cafe Parlo

On Tuesday 28 November 2006, the WMD Property Group were pleased to be involved with what we hope we will be the first annual Shire Property Christmas Party. The party was the brainchild of WMD partner, Rebecca Flynn and Allison Clark from The Shire Conveyancer and was intended to provide an end of year get-together for all practitioners working in this area of law in the Shire.

The function was held at Cafe Parlo, which is a new cafe recently opened at 22 Cronulla Street, Cronulla. The guests were treated to excellent service and food from the cafe owners, Chris and Zena Parlos. The cafe has an excellent al fresco dining area outside and a very spacious and well appointed interior. Although our function was not able to take advantage of it, the Cafe provides live music on Saturday nights.

We are very grateful to Chris and Zena for their attention to detail and for their assistance with the organisation of the event and we wish the cafe continued success in the future. If you would like more information about the services Cafe Parlo can provide, Chris can be contacted on 9544 4667.

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