Director Penalty Regime Dispute: Can a ‘Special Purpose Director’ Avoid Personal Liability for Unpaid PAYG Withholding Tax under the Taxation Administration Act 1953 (Cth)? Introduction: Based on the authentic Australian judicial case Deputy Commissioner of Taxation v Sampath Migara Jayasinghe CI-24-01719, this article disassembles the Court’s judgment process regarding evidence and law. It transforms complex judicial reasoning into clear, understandable key point analyses, helping readers identify the core of the dispute, understand the judgment logic, make more rational litigation choices, and providing case resources for practical research to readers of all backgrounds. Chapter 1: Case Overview and Core Disputes Basic…