Deputy Commissioner of Taxation v Gruber Matter No Ca 40766/97

(1998) 43 NSWLR 271; [1998] NSWSC 64

Supreme Court of NSW

Built by Barristers,
For Australian Law.

See how it works

Interrogate

Catchwords

1. Taxation
2. › Income tax
3. › Group tax
4. › Failure of company to remit
5. › Liability of directors
6. › Penalty notices under s 222AOE
7. › Whether errors in notice render it invalid
8. › Whether overstated total penalty misleading
9. › Whether invalid portions severable
10. › Income Tax Assessment Act 1936 (Cth), ss 222ANA, 222AOC, 222AOE
1. Taxation
2. › Income tax
3. › Group tax
4. › Penalty notices
5. › Requirement to specify 'due date' of unpaid remittances
6. › Whether 'due date' is a 'detail' of unpaid amount required by s 222AOE
7. › Income Tax Assessment Act 1936 (Cth), ss 222AOC, 222AOE, 222AFB
1. Taxation
2. › Income tax
3. › Group tax
4. › Penalty notices
5. › Service of notice
6. › Whether posting to address in ASC documents constitutes effective service
7. › Whether actual receipt required
8. › Income Tax Assessment Act 1936 (Cth), s 222AOF
9. › Acts Interpretation Act 1901 (Cth), ss 28A, 29
1. Taxation
2. › Income tax
3. › Group tax
4. › Penalty notices
5. › Composite notices covering multiple periods
6. › Whether separate notices may be given by one composite document
7. › Income Tax Assessment Act 1936 (Cth), s 222AOE

Quick Take

Penalty notices under s 222AOE of the Income Tax Assessment Act 1936 must be complete on their face and accurate in substance; errors that overstate the total penalty or create inconsistency between notices will render them invalid and cannot be severed. The 'due date' of each unpaid remittance is a required 'detail' that must be specified. However, service by posting to an address appearing in ASC documents is effective under s 222AOF regardless of whether the director actually receives the notice or still resides at that address.