Deputy Commissioner of Taxation v Woodhams

(1998) 148 FLR 230; [1998] VSCA 126

Victorian Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Income tax
3. › Pay as you earn deductions
4. › Director penalty notices
5. › Validity of notices
6. › Details required to be included
7. › Whether due date of deductions required in notice under s.222AOE
8. › Income Tax Assessment Act 1936 (Cth), s 222AOE
1. Taxation
2. › Income tax
3. › Pay as you earn deductions
4. › Director penalty notices
5. › Estimates of unremitted deductions
6. › Validity of notices under s.222APE
7. › Whether due date of deductions giving rise to underlying liability required in notice relating to estimate
8. › Income Tax Assessment Act 1936 (Cth), ss 222APE, 222AHA, 222APC
1. Appeal
2. › Intermediate appellate courts
3. › Obligation to follow decisions of other intermediate appellate courts
4. › Whether decision of NSW Court of Appeal on Commonwealth legislation should be followed
5. › Whether decision plainly wrong

Quick Take

A notice under s.222APE of the Income Tax Assessment Act 1936 is not required to include the due date of the deductions giving rise to the underlying liability, because the estimate liability under s.222APC is separate and distinct from the underlying deduction liability and is triggered by different temporal criteria. The due date is too remote from the estimate to constitute a required 'detail' under s.222APE. However, following [name withheld], a notice under s.222AOE must include the due date.