DEPUTY COMMISSIONER OF TAXATION v MEREDITH [2007] NSWCA 354

DEPUTY COMMISSIONER OF TAXATION v MEREDITH [2007] NSWCA 354

The statutory precondition to recovery under s 222AOE was satisfied where the Commissioner sent the penalty notice by post to the relevant address as found in ASIC records, pursuant to s 222AOF of the Income Tax Assessment Act. Section 222AOF provides a self-contained method of service, not subject to further rebuttal by proof of non-delivery under s 29 of the Acts Interpretation Act 1901 (Cth) or s 160 of the Evidence Act 1995 (Cth). The evidence of posting to the correct address was sufficient to effect service, and the Commissioner's appeal was allowed; district court judgment was set aside and judgment entered for the Commissioner.

Jurisdiction
Australia
Judgment Date
10 December 2007
Procedural Posture
Appeal / Leave to Appeal Granted; Appeal Determined
Outcome
Appeal allowed
Legal Topics
['director Penalty Notice' 'service of Documents by Post' 'application of Statutory Presumptions' 'interplay Between Tax and Interpretation Acts' 'proof of Delivery/non Delivery']
['taxation Law' 'evidence Law' 'statutory Interpretation'] ['director Penalty Notice' 'service of Documents by Post' 'application of Statutory Presumptions' 'interplay Between Tax and Interpretation Acts' 'proof of Delivery/non Delivery']

Case Brief

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Procedural Posture

Appeal / Leave to Appeal Granted; Appeal Determined

Legal Issues

  1. 1 ['Whether s 222AOF of the Income Tax Assessment Act 1936 (Cth) provides a complete method for service of director penalty notice by post, or whether operation of s 29 of the Acts Interpretation Act 1901 (Cth) and s 160 of the Evidence Act 1995 (Cth) can be invoked to rebut presumed delivery/service.' 'Whether non-delivery of a notice can be established by the evidence and defeat service.' 'Whether the presumption of delivery can be contradicted by evidence of non-delivery.']

Ratio Decidendi

The statutory precondition to recovery under s 222AOE was satisfied where the Commissioner sent the penalty notice by post to the relevant address as found in ASIC records, pursuant to s 222AOF of the Income Tax Assessment Act. Section 222AOF provides a self-contained method of service, not subject to further rebuttal by proof of non-delivery under s 29 of the Acts Interpretation Act 1901 (Cth) or s 160 of the Evidence Act 1995 (Cth). The evidence of posting to the correct address was sufficient to effect service, and the Commissioner's appeal was allowed; district court judgment was set aside and judgment entered for the Commissioner.

Court Disposition

Appeal allowed

Orders

  • ['Grant leave to appeal.' 'Direct Commissioner of Taxation to file notice of appeal within seven days of judgment.' 'Allow the appeal and set aside the judgment and orders of the District Court made on 27 October 2006.' 'In lieu thereof, give judgment for the plaintiff in the amount of $67,576 together with interest...